https://www.taxtmi.com/caselaws?id=790714 Receipts from the sale of old and unproductive rubber trees uprooted during replantation in a continuously cultivated plantation are agricultural income, because the character of the receipt depends on ongoing agricultural operations on the land. The sale was incidental to plantation agriculture and, being derived from trees removed as part of cultivation and maintenance, fell within section 2(1A) and was exempt under section 10(1). The fact that the assessee also carried on timber business did not alter the character of the receipt arising from its own agricultural operations, and authorities based on wild or spontaneously grown trees were held inapposite. The addition was therefore unsustainable. en-us Mon, 27 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790714 Receipts from the sale of old and unproductive rubber trees uprooted during replantation in a continuously cultivated plantation are agricultural income, because the character of the receipt depends on ongoing agricultural operations on the land. The sale was incidental to plantation agriculture and, being derived from trees removed as part of cultivation and maintenance, fell within section 2(1A) and was exempt under section 10(1). The fact that the assessee also carried on timber business did not alter the character of the receipt arising from its own agricultural operations, and authorities based on wild or spontaneously grown trees were held inapposite. The addition was therefore unsustainable. Case-Laws Income Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790714