1927 (9) TMI 1 - HC - Income Tax

Summary

The judgment clarifies that income derived from toddy is considered agricultural income only when received by the actual cultivator, whether owner or lessee of the land on which the trees grow. If the income is obtained by a person who has not produced the trees or done any agricultural operation to raise them, it is not agricultural income under the Income-tax Act. Counsel's fee of Rs. 250 will be paid based on the petition's outcome.