https://www.taxtmi.com/caselaws?id=49654 The court dismissed the appeal brought by the State of Assam and allowed the appeals brought by the assessees. It held that "salami" is not considered "agricultural income" under the Assam Agricultural Income-tax Act. The court determined that "salami" is a capital payment made by the tenant to the landlord for the transfer of a right in zamindari lands and does not fall within the definition of agricultural income. The assessees were awarded costs for the appeals, except in one instance where parties were to bear their own costs. en-us Wed, 24 Apr 1957 00:00:00 +0530 Mon, 08 Sep 2014 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49654 The court dismissed the appeal brought by the State of Assam and allowed the appeals brought by the assessees. It held that "salami" is not considered "agricultural income" under the Assam Agricultural Income-tax Act. The court determined that "salami" is a capital payment made by the tenant to the landlord for the transfer of a right in zamindari lands and does not fall within the definition of agricultural income. The assessees were awarded costs for the appeals, except in one instance where parties were to bear their own costs. Case-Laws Income Tax Wed, 24 Apr 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49654