https://www.taxtmi.com/caselaws?id=11002 Income from a nursery is not agricultural income unless there is proof of primary agricultural operations on land, such as cultivation of soil through tilling, sowing or planting; growing ornamental and decorative plants in pots, polythene bags, or on a terrace or concrete surface was insufficient, so the income was held not exempt. A CBDT monetary-limit instruction was treated as an internal litigation guideline and not a restriction on the statutory right of departmental appeal under section 253(2); accordingly, the appeal was maintainable and the objection based on the limit failed. The Tribunal's decision was upheld and the remand for fresh inquiry remained in place. en-us Wed, 19 May 2004 00:00:00 +0530 Wed, 29 Jul 2009 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11002 Income from a nursery is not agricultural income unless there is proof of primary agricultural operations on land, such as cultivation of soil through tilling, sowing or planting; growing ornamental and decorative plants in pots, polythene bags, or on a terrace or concrete surface was insufficient, so the income was held not exempt. A CBDT monetary-limit instruction was treated as an internal litigation guideline and not a restriction on the statutory right of departmental appeal under section 253(2); accordingly, the appeal was maintainable and the objection based on the limit failed. The Tribunal's decision was upheld and the remand for fresh inquiry remained in place. Case-Laws Income Tax Wed, 19 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11002