https://www.taxtmi.com/caselaws?id=3699 Income from plants raised in a nursery on land was treated as agricultural income because agriculture is not limited to conventional food crops and includes cultivation involving human skill and labour. Where nursery produce is nurtured and raised through operations connected with use of the land, the sale proceeds are referable to agricultural purposes and fall within the wider meaning of agricultural income. On that basis, the nursery sale proceeds were held not liable to tax under the Income-tax Act, and the Tribunal's view was upheld against the Revenue. en-us Wed, 28 Feb 2007 00:00:00 +0530 Sun, 27 Jul 2008 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3699 Income from plants raised in a nursery on land was treated as agricultural income because agriculture is not limited to conventional food crops and includes cultivation involving human skill and labour. Where nursery produce is nurtured and raised through operations connected with use of the land, the sale proceeds are referable to agricultural purposes and fall within the wider meaning of agricultural income. On that basis, the nursery sale proceeds were held not liable to tax under the Income-tax Act, and the Tribunal's view was upheld against the Revenue. Case-Laws Income Tax Wed, 28 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3699