COMMISSIONER INCOME-TAX, U.P. vs KUNWAR TRIVIKRAM NARAIN SINGH

The Supreme Court held that the pension received by the respondent, a descendant of a Jagirdar, was not agricultural income under Section 2(1)(a) of the Income Tax Act, 1922, as the income was derived from a compromise arrangement of 1837 and not from land. The Court ruled that the respondent had no interest in the land or land revenue, and thus the income was taxable as revenue, not a capital receipt. The appeal against the High Court's decision was dismissed, affirming the taxable nature of the pension income.