https://www.taxtmi.com/caselaws?id=117772 Income from growing and supplying specialised grass on agricultural land was treated as agricultural income where the operations involved cultivation activities such as irrigation, soil preparation, planting, weeding, levelling and repeated growth cycles. Applying the Supreme Court's test for agriculture, the relevant enquiry was whether basic and subsequent agricultural operations were carried out on the land, and those facts supported agricultural character. The specialised nature of the crop, the land's earlier use for another project, and the assessee's initial description of the receipts did not change that character. The receipts from the growth and sale of the grass were therefore not taxable as business or other income. en-us Mon, 20 Dec 2004 00:00:00 +0530 Tue, 26 Jun 2012 13:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117772 Income from growing and supplying specialised grass on agricultural land was treated as agricultural income where the operations involved cultivation activities such as irrigation, soil preparation, planting, weeding, levelling and repeated growth cycles. Applying the Supreme Court's test for agriculture, the relevant enquiry was whether basic and subsequent agricultural operations were carried out on the land, and those facts supported agricultural character. The specialised nature of the crop, the land's earlier use for another project, and the assessee's initial description of the receipts did not change that character. The receipts from the growth and sale of the grass were therefore not taxable as business or other income. Case-Laws Income Tax Mon, 20 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117772