https://www.taxtmi.com/caselaws?id=49663 Receipts from the sale of sal trees of spontaneous growth in forest were not agricultural income because no basic operations such as planting, sowing, or tilling of the soil were shown. The court held that preservation, nursing, protection, and improvement of existing forests are only subsequent forestry operations and do not amount to cultivation of the land itself. As the income did not arise from agricultural use, it was not exempt under section 4(3)(viii) of the Indian Income-tax Act, 1922. en-us Thu, 23 May 1957 00:00:00 +0530 Mon, 08 Sep 2014 07:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49663 Receipts from the sale of sal trees of spontaneous growth in forest were not agricultural income because no basic operations such as planting, sowing, or tilling of the soil were shown. The court held that preservation, nursing, protection, and improvement of existing forests are only subsequent forestry operations and do not amount to cultivation of the land itself. As the income did not arise from agricultural use, it was not exempt under section 4(3)(viii) of the Indian Income-tax Act, 1922. Case-Laws Income Tax Thu, 23 May 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49663