Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1932 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1932 (5) TMI 9 - HC - Income TaxExtract: .......al land. But the definition clause in S. 2(1)(a), shows that the income intended is the income derived as rent or revenue from the use of the land for agricultural purposes. If this be so, the income derived from the use of the land for some purpose which is not agricultural is not "agricultural income." Question answered in the negative.
|