https://www.taxtmi.com/caselaws?id=49657 Income from forest land qualifies as agricultural income only where it is derived from land used for agriculture and supported by basic operations on the land, followed by later acts such as weeding, pruning, tending, and protection. Mere preservation or exploitation of spontaneous growth is not enough. On the facts, parts of the forest had been replanted and maintained through forestry operations, and no enquiry separated income from spontaneous growth from income linked to planted areas. The Department therefore could not treat the entire income as non-agricultural. en-us Thu, 23 May 1957 00:00:00 +0530 Tue, 25 Feb 2025 15:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49657 Income from forest land qualifies as agricultural income only where it is derived from land used for agriculture and supported by basic operations on the land, followed by later acts such as weeding, pruning, tending, and protection. Mere preservation or exploitation of spontaneous growth is not enough. On the facts, parts of the forest had been replanted and maintained through forestry operations, and no enquiry separated income from spontaneous growth from income linked to planted areas. The Department therefore could not treat the entire income as non-agricultural. Case-Laws Income Tax Thu, 23 May 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49657