Dairy farming exemption applies when principal business is milk production; ownership of cattle is not required for eligibility. Exemption for dairy farming applies where the principal business is milk production; ownership of cattle is not required if the assessee carries out production activities such as growing suitable fodder and providing cowsheds and veterinary services. Mere buying and selling of milk does not constitute dairy farming and is excluded from the exemption.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Dairy farming exemption applies when principal business is milk production; ownership of cattle is not required for eligibility.
Exemption for dairy farming applies where the principal business is milk production; ownership of cattle is not required if the assessee carries out production activities such as growing suitable fodder and providing cowsheds and veterinary services. Mere buying and selling of milk does not constitute dairy farming and is excluded from the exemption.
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