Agricultural Lease Income Tax Exemption Requires Evidence of Cultivation and Skilled Labor u/s 10(1) of Income Tax Act.

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....Lease income derived from the agricultural land - "income from other source" OR “agricultural income” which is exempt from tax u/s.10(1) - unless there is some measure of cultivation of land and some skilled labour is performed on the land for cultivation, the land cannot be said to have been used for agricultural purposes. - AT....