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            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.

            <h1>Agricultural income classification: marketing processes qualify only if ordinarily used by cultivator and solely to render produce market fit.</h1> Income from marketing processes by a cultivator qualifies as agricultural income only if the process is ordinarily employed by a cultivator or receiver of rent-in-kind and is employed solely to render the produce fit to be taken to market, not for any other purpose.

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