https://www.taxtmi.com/caselaws?id=212493 Income from a contract farming arrangement for hybrid seed production was held not to be agricultural income under the Income-tax Act because the assessee did not itself cultivate the land in the ordinary sense and the arrangement mainly supported its commercial seed business. The Court also held that cleaning, processing and certification of the hybrid seeds were not processes ordinarily employed by a cultivator to make produce marketable under Section 2(1A)(b)(ii), as they were business-oriented activities directed to commercial specifications. As a result, the receipts were treated as business income and the Tribunal's view treating most of them as agricultural income was set aside. en-us Mon, 24 Oct 2011 00:00:00 +0530 Fri, 17 Apr 2026 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212493 Income from a contract farming arrangement for hybrid seed production was held not to be agricultural income under the Income-tax Act because the assessee did not itself cultivate the land in the ordinary sense and the arrangement mainly supported its commercial seed business. The Court also held that cleaning, processing and certification of the hybrid seeds were not processes ordinarily employed by a cultivator to make produce marketable under Section 2(1A)(b)(ii), as they were business-oriented activities directed to commercial specifications. As a result, the receipts were treated as business income and the Tribunal's view treating most of them as agricultural income was set aside. Case-Laws Income Tax Mon, 24 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212493