1998 (11) TMI 10

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..... had issued grazing permits for fees and also sold the firewood, and claimed that the income from the grazing permits should be treated as agricultural income. The Income-tax Officer refused to treat the income as agricultural income in that manner for the assessment year 1978-79. In appeal, the Commissioner treated the income realised from the sale of firewood as agricultural income. The Commissi .....

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..... es from those who entered on the assessee's area and had removed the produce owned by the assessee. The Income-tax Officer regarded the income so derived as non-agricultural income while the Tribunal held that it would be agricultural income. This court in T. C. No. 1266 of 1986 decided on September 9, 1998, concerning the same assessee, has held that the registration fee is not directly linked .....

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