https://www.taxtmi.com/caselaws?id=193668 Income from floriculture, tissue culture and horticulture was treated as agricultural income because the activities involved basic operations on land followed by nurturing and sale processes. The Tribunal noted that this issue was already covered by earlier orders on identical facts in the assessee's own case, and that the use of a greenhouse did not by itself change the character of the operations. Income from land-based cultivation, including nursery-related saplings and seedlings, was therefore excluded from total income as agricultural income under section 10(1). en-us Tue, 24 Dec 2013 00:00:00 +0530 Fri, 11 Aug 2017 12:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193668 Income from floriculture, tissue culture and horticulture was treated as agricultural income because the activities involved basic operations on land followed by nurturing and sale processes. The Tribunal noted that this issue was already covered by earlier orders on identical facts in the assessee's own case, and that the use of a greenhouse did not by itself change the character of the operations. Income from land-based cultivation, including nursery-related saplings and seedlings, was therefore excluded from total income as agricultural income under section 10(1). Case-Laws Income Tax Tue, 24 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193668