1983 (7) TMI 121

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.... from leasehold lands as held by the CIT(A) is agricultural income in the sence that it is income derived from land used for agricultural purposes by agriculture and its quantum. 2. Any Tamilian or Keralite or for that matter even any south Indian would have shuddered to think that such produce or sale proceeds of such produce from agricultural lands held in ownership or lease hold or mortgage ....

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.... as tilling of the land, sowing of the seeds, planting etc. viz a process which require the employment of human skill and labour upon the land itself: only secondary or subsidiary operations required for effectively raising the produce from the trees like tending of trees such as weeding, removing of pests and insects etc. And posting of guards was done by the assessee. The performance of these "s....

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....asic operations. This is not a land cultivated with paddy, wheat or sugarcane for annual basic operations to be done. We fail to comprehend as to what are the basic operations which a cultivator of coconut plantations should do after the plans grew up into trees ready to bear the fruits Thereafter, as all of us understand, only subsequent operations are necessary. That such subsequent operations w....

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....nd conclusion of the CIT(A). 5. (1969) 71 ITR 742 (Mad) (CIT vs. Iman Saheb) so much pressed into service by the departmental representative has absolutely no relation to the facts of his case. There the land (which land makes all the difference between agricultural and not-agricultural did not form apart of the lease and the question to be answered was whether the income in question to be answ....