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1957 (5) TMI 8 - SC - Income TaxWhether in the facts and circumstances of the case, the receipts of Bankura forest lease are capital receipts or, in the alternative, constitute agricultural income ? Whether in the facts and circumstances of the case, the receipts from Kharagpur forest are agricultural income ? Held that:- The operations which were performed by the assessee in the cases before us had nothing in common with the basic agricultural operations and did not have the effect of converting the forest produce which was of spontaneous growth into produce raised upon the land by agriculture . The High Court was right in the decision to which it came and the questions were rightly answered by it against the appellant and these appeals of the appellant must be dismissed
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