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1954 (5) TMI 31 - PATNA HIGH COURT
Extract:
.......sessee to show that the scheme of coppice work was actually put into practice. In my opinion the facts found by the Tribunal do not support the case of the assessee and the receipt from the Kharagpur forest cannot be taken to be "agricultural income" within the meaning of Section 2(1) of the Income-tax Act. Reference answered accordingly.