https://www.taxtmi.com/caselaws?id=171928 The court analyzed the interpretation of Section 2(1)(b)(ii) of the Indian Income-tax Act regarding income derived from agricultural land. It emphasized that the process employed by the assessee must be one ordinarily used by cultivators to render produce marketable for tax exemption. The court disagreed with the Tribunal's view that the process of converting raw tamarind into flower tamarind did not qualify as an agricultural process. It called for further investigation by the Tribunal to determine the ordinary process used by local cultivators in preparing tamarind for market. en-us Thu, 01 Mar 1962 00:00:00 +0530 Mon, 10 Aug 2015 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171928 The court analyzed the interpretation of Section 2(1)(b)(ii) of the Indian Income-tax Act regarding income derived from agricultural land. It emphasized that the process employed by the assessee must be one ordinarily used by cultivators to render produce marketable for tax exemption. The court disagreed with the Tribunal's view that the process of converting raw tamarind into flower tamarind did not qualify as an agricultural process. It called for further investigation by the Tribunal to determine the ordinary process used by local cultivators in preparing tamarind for market. Case-Laws Income Tax Thu, 01 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171928