https://www.taxtmi.com/caselaws?id=179736 Income from sale of paddy germ plasm seeds was held not to be agricultural income because the activity was dominated by scientific research, breeding, repeated testing and development over several generations, rather than conventional cultivation of land. The Tribunal applied the settled meaning of agriculture and treated the ordinary farming operations as only a minor component, so the receipt remained taxable. As the receipt was non-agricultural and the expenditure already allowed was considered adequate, no further deduction was permitted and the existing computation of deductible expenditure was sustained. en-us Mon, 11 Nov 2002 00:00:00 +0530 Tue, 08 Mar 2016 18:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179736 Income from sale of paddy germ plasm seeds was held not to be agricultural income because the activity was dominated by scientific research, breeding, repeated testing and development over several generations, rather than conventional cultivation of land. The Tribunal applied the settled meaning of agriculture and treated the ordinary farming operations as only a minor component, so the receipt remained taxable. As the receipt was non-agricultural and the expenditure already allowed was considered adequate, no further deduction was permitted and the existing computation of deductible expenditure was sustained. Case-Laws Income Tax Mon, 11 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179736