MAHARAJADHIRAJA SIR KAMESHWAR SINGH vs COMMISSIONER OF INCOME-TAX, BIHAR AND ORISSA.

The Supreme Court held that the remuneration received by the appellant as a trustee, calculated as a percentage of the net income from agricultural lands, does not qualify as agricultural income under Section 2(1) of the Indian Income-tax Act, 1922. The Court reasoned that the right to receive such remuneration is derived from the trust deed rather than from the agricultural lands themselves, thus failing to meet the criteria for exemption under Section 4(3)(viii). The appeal was dismissed, affirming the tax liability on the trustee's remuneration.