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2020 (9) TMI 954 - AT - Income TaxLease income derived from the agricultural land - "income from other source" OR “agricultural income” which is exempt from tax u/s.10(1) - HELD THAT:- Land from which rent is received should be used for agricultural purposes. In the case of assessee, it is evident that the land was either used for research and development or kept vacant but not used for agricultural purposes. As in the case CAT vs. Raja Benoy Kumar Sahas Roy [1957 (5) TMI 6 - SUPREME COURT] has held that 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. It is essential that basic primary operation, prior to germination of the produce, involving expenditure of human skill and labour on the land and subsequent post-germination operations such as weeding, digging of the soil around the growth, etc., should be performed in order to constitute agricultural activity. In the case of assessee, the company which had obtained the land on lease from the assessee has apparently not indulged in any such activities. - Decided against assessee.
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