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TMI Blog1983 (7) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... at it is income derived from land used for agricultural purposes by agriculture and its quantum. 2. Any Tamilian or Keralite or for that matter even any south Indian would have shuddered to think that such produce or sale proceeds of such produce from agricultural lands held in ownership or lease hold or mortgage right is non-agricultural in nature. Then how did it happen in the case of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the employment of human skill and labour upon the land itself: only secondary or subsidiary operations required for effectively raising the produce from the trees like tending of trees such as weeding, removing of pests and insects etc. And posting of guards was done by the assessee. The performance of these "secondary operations independently of the primary ones cannot be said to be agricultur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al basic operations to be done. We fail to comprehend as to what are the basic operations which a cultivator of coconut plantations should do after the plans grew up into trees ready to bear the fruits Thereafter, as all of us understand, only subsequent operations are necessary. That such subsequent operations were done is admitted by the IAC himself. So this is agricultural income. No authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pressed into service by the departmental representative has absolutely no relation to the facts of his case. There the land (which land makes all the difference between agricultural and not-agricultural did not form apart of the lease and the question to be answered was whether the income in question to be answered was whether the income in question was any rent or revenue derived from land used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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