1961 (8) TMI 44

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..... , is as follows: Whether on the facts and circumstances of this case the Tribunal is right in holding that income from milk derived from milch cows maintained by the opposite parties is not 'agricultural' income so as to be assessed to income-tax under the Agricultural Income-tax Act, 1947. The learned member of the Tribunal himself pointed out that this question is completely co .....

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..... land. The use of the word agriculture in regard to such activities would certainly be a distortion of the term. In view of these observation it is clear that dairy farming will not be agriculture and income from dairy farming will not also be agricultural income. The learned Member, therefore, took the correct view of the law. The reference is accordingly answered in the affirmative. .....

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