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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 includes income from saplings and seedlings grown in nurseries under income tax rules.</h1> Income derived from saplings or seedlings produced in a nursery is treated as agricultural income under the income tax framework, per FAQ guidance referencing Section 2(1A) and Rule 7; receipts from cultivating and selling nursery-grown saplings or seedlings are characterised as agricultural receipts for tax purposes.

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