https://www.taxtmi.com/caselaws?id=193667 Income from floriculture, tissue culture and nursery operations was treated as agricultural income because the activities involved agricultural operations on plants grown from a mother plant, with human skill and labour applied to basic and subsequent processes. The use of greenhouse or scientific methods did not change the agricultural character of the activity, and saplings or seedlings grown in a nursery were also covered by the explanatory amendment to the definition of agricultural income. The income was therefore excluded from total income under section 10(1), and the Revenue's challenge failed. en-us Tue, 25 Sep 2012 00:00:00 +0530 Fri, 22 Dec 2017 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193667 Income from floriculture, tissue culture and nursery operations was treated as agricultural income because the activities involved agricultural operations on plants grown from a mother plant, with human skill and labour applied to basic and subsequent processes. The use of greenhouse or scientific methods did not change the agricultural character of the activity, and saplings or seedlings grown in a nursery were also covered by the explanatory amendment to the definition of agricultural income. The income was therefore excluded from total income under section 10(1), and the Revenue's challenge failed. Case-Laws Income Tax Tue, 25 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193667