Where assessee sold land alongwith trees which were self grown, it was to b

Where assessee sold land alongwith trees which were self grown, it was to be held that those self grown trees did not constitute 'capital asset' and, thus, sale proceeds on sale of trees was to be assessed under head 'Income from other sources' - [2011] 11 taxmann.com 107 (Kol. - ITAT)