https://www.taxtmi.com/caselaws?id=254456 Income from mushroom cultivation in residential premises under controlled conditions was treated as taxable business income, not agricultural income exempt under section 2(1A) of the Income-tax Act. Agricultural income requires land used for agricultural purposes and basic operations such as tilling, sowing, planting or allied cultivation, followed by connected subsequent operations. Because the mushrooms were grown within municipal limits without any cultivation of land, the activity did not satisfy the statutory test. A State notification could not control interpretation of the Central Act, and the CBDT circular also supported exclusion of controlled-condition mushroom growing from agricultural income. en-us Tue, 28 Oct 2014 00:00:00 +0530 Mon, 22 Dec 2014 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254456 Income from mushroom cultivation in residential premises under controlled conditions was treated as taxable business income, not agricultural income exempt under section 2(1A) of the Income-tax Act. Agricultural income requires land used for agricultural purposes and basic operations such as tilling, sowing, planting or allied cultivation, followed by connected subsequent operations. Because the mushrooms were grown within municipal limits without any cultivation of land, the activity did not satisfy the statutory test. A State notification could not control interpretation of the Central Act, and the CBDT circular also supported exclusion of controlled-condition mushroom growing from agricultural income. Case-Laws Income Tax Tue, 28 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254456