https://www.taxtmi.com/highlights?id=17312 Since the assessee does not fulfill the conditions of the main provision of Section 2(1A)(c), the factum of the building being in the immediate vicinity of the land, by virtue of being constructed thereon, does not bring the income earned by the assessee within the ken of 'agricultural income' as defined in Section 2(1A)(c) - AT en-us Tue, 18 Feb 2014 08:28:21 +0530 Tue, 18 Feb 2014 08:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=17312 Since the assessee does not fulfill the conditions of the main provision of Section 2(1A)(c), the factum of the building being in the immediate vicinity of the land, by virtue of being constructed thereon, does not bring the income earned by the assessee within the ken of 'agricultural income' as defined in Section 2(1A)(c) - AT Highlights Income Tax Tue, 18 Feb 2014 08:28:21 +0530 https://www.taxtmi.com/highlights?id=17312