Law: Income Tax Act, 1922

Section: 4,4(3)(viii),2(1),23(4),4(3)(viii),2(1)

Law: Civil Procedure Code (V of 1908)

Section: O.V,r.20

(a) Income-tax Act (XI of 1922)--------- ------S. 4(3)(viii) read with S. 2(1)-Words and phrases-Word "agri­culture"-Meaning. Eellantive's Law Dictionary, p. 54 and Black's Law Dictionary, p. 91 ref. (b) Income-tax Act (XI of 1922)---------- -----S. 4(3)(viii) read with S. .2(1)-Words and phrases-Word "Nur­sery"-Meaning. Webster's Encyclopedic Dictionary of English Language and Ballantive'a Law Dictionary, p. 874 ref. (c) Income-tax Act (XI of 19222)----S. 4(3)(viii) read with S. 2(1)-Words "agriculture" and "nursery" ­Co-relatable terms-Primary condition to be complied with when exception sought as agricultural income: Land in question to be under use for agricultural purposes. C. I. T. v. Kumar Ram Nayan Rai Choudhary and others (1959) 1 Taxa­tion 207 ref. (d) Income-tax Act (XI of 1922)--------- Ss. 23(4), 4(3) (viii) & 2(1)-Whether particular income agricultural income-Determination of. For determining whether a particular income is agricultural income, the pre-requisite condition when viewed in the light of different pronouncements will be that the process must be one, which is ordinarily employed by a cultivator. It may be manual or involve use of machinery. The process involved must be employed to render the produce to be taken to the market. The produce must be out-come of tilling and cultivation, sowing or dis­semintation of seeds, grafting and watering of the land. (e) Income-tax Act (XI of 1922)--------- --- Ss. 23(4), 4(3)(viii) & 2(1)-Words and phrases-Words "horti­culture", "foresty", "dairying"-Could be included in "agriculture", process involved in both being similar. It is wrong to hold that process involved in Nursery was not of agri­cultural nature. No doubt the words `agricultural', `agriculture' have not been defined in the Act but taking into consideration the interpretation given in judicial pronouncements alongwith meanings given in the various dictionaries farming, horticulture, forestory, dairying etc. could be included in agriculture as process involved therein is the similar. The term agriculture has been understood to mean art or science of cultivating the ground, especially in fields or large quantities including…

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