Income from controlled-condition white button mushroom cultivation not 'agricultural income' under Section 2(1A); Section 10(1) benefits denied SC held that income from cultivation of white button mushrooms in a factory under controlled conditions does not qualify as 'agricultural income' under ...
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Income from controlled-condition white button mushroom cultivation not "agricultural income" under Section 2(1A); Section 10(1) benefits denied
SC held that income from cultivation of white button mushrooms in a factory under controlled conditions does not qualify as "agricultural income" under Section 2(1A), aligning with the HC view that the statutory situations for Section 10(1) benefit were not met. The Court permitted service on the Central agency representing the Revenue and directed that there shall be no recovery from the petitioner pursuant to the impugned order.
"Issue notice, returnable in four weeks." The Court granted interim relief permitting the petitioner to serve the Central Agency representing the Revenue in this Court and stayed enforcement of the challenged direction: "there shall be no recovery from the petitioner pursuant to the impugned order." The orders are procedural and interlocutory, providing the petitioner temporary protection from any recovery actions while the matter is placed on the Court's docket for further consideration within the four-week returnable period.
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