https://www.taxtmi.com/article/detailed?id=6450 Income from production and sale of seeds produced by performing agricultural operations on land constitutes agricultural income for Section 10(1) where basic or foundation seeds are generated by the cultivator on his land; the Section 2(1A) definition covers agricultural produce, ordinary processes to render produce marketable, and seedlings/nursery produce, and Tribunal authorities have applied these principles to treat on-farm seed-production receipts as agricultural income. en-us Sat, 19 Sep 2015 06:05:41 +0530 Sat, 19 Sep 2015 06:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6450 Income from production and sale of seeds produced by performing agricultural operations on land constitutes agricultural income for Section 10(1) where basic or foundation seeds are generated by the cultivator on his land; the Section 2(1A) definition covers agricultural produce, ordinary processes to render produce marketable, and seedlings/nursery produce, and Tribunal authorities have applied these principles to treat on-farm seed-production receipts as agricultural income. Articles Income Tax Sat, 19 Sep 2015 06:05:41 +0530 https://www.taxtmi.com/article/detailed?id=6450