https://www.taxtmi.com/caselaws?id=49674 Income from milk sales is not agricultural income merely because the cows are pasture-fed or kept on agricultural land; the assessee must prove the statutory basis for exemption with proper material. In the absence of accounts or evidence showing the extent of pasture land, the manner of feeding and maintenance, the agricultural necessity for keeping the cows, or the basis of the alleged surplus milk sales, the burden of proof is not discharged. Regular and substantial milk production and sale may indicate a commercial business rather than agricultural operations, so the exemption claim failed. en-us Fri, 17 Feb 1956 00:00:00 +0530 Thu, 28 Sep 2023 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49674 Income from milk sales is not agricultural income merely because the cows are pasture-fed or kept on agricultural land; the assessee must prove the statutory basis for exemption with proper material. In the absence of accounts or evidence showing the extent of pasture land, the manner of feeding and maintenance, the agricultural necessity for keeping the cows, or the basis of the alleged surplus milk sales, the burden of proof is not discharged. Regular and substantial milk production and sale may indicate a commercial business rather than agricultural operations, so the exemption claim failed. Case-Laws Income Tax Fri, 17 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49674