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.
Nature of Income - Dealing in vegetable seeds - Agricultural Income OR Business Income - the percentage of margin earned on sale of agricultural produce cannot be the basis for bifurcating margin from business activity and margin from agricultural activity when whole of the expenditure is allowable by the Assessing Officer as for carrying out agricultural operations - AT
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