https://www.taxtmi.com/caselaws?id=364597 Income from production and sale of mushrooms was treated as agricultural income because the activity satisfied the land nexus in section 2(1A) of the Income-tax Act, 1961. The principle applied was that agriculture covers basic operations on land, supported by human skill and labour, followed by cultivation and harvesting operations that promote growth. Soil placed in trays or containers was still regarded as part of land, so cultivation on prepared soil could meet the statutory requirement. Controlled growing conditions did not alter the agricultural character of the activity, as modern agriculture may involve scientific control. The income was therefore exempt under section 10(1). en-us Mon, 09 Jul 2018 00:00:00 +0530 Sat, 04 Aug 2018 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364597 Income from production and sale of mushrooms was treated as agricultural income because the activity satisfied the land nexus in section 2(1A) of the Income-tax Act, 1961. The principle applied was that agriculture covers basic operations on land, supported by human skill and labour, followed by cultivation and harvesting operations that promote growth. Soil placed in trays or containers was still regarded as part of land, so cultivation on prepared soil could meet the statutory requirement. Controlled growing conditions did not alter the agricultural character of the activity, as modern agriculture may involve scientific control. The income was therefore exempt under section 10(1). Case-Laws Income Tax Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364597