https://www.taxtmi.com/caselaws?id=15622 The HC held that income from the assessee's nursery business, arising from sale of plants grown in pots and from sale of seeds, constitutes "agricultural income" under section 2(1) of the Income-tax Act, 1961. The Court found that basic operations on land-such as cultivation involving human skill and labour-were first carried out, and only thereafter were the plants transferred to pots and subjected to further operations (weeding, watering, manuring, nurturing in greenhouse/shade). These activities formed an integrated series of primary and subsequent agricultural operations. Seeds, being products of cultivated mother plants, were likewise held to be agricultural produce. The reference was answered in favour of the assessee and against the Revenue. en-us Wed, 05 Aug 1998 00:00:00 +0530 Wed, 17 Dec 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15622 The HC held that income from the assessee's nursery business, arising from sale of plants grown in pots and from sale of seeds, constitutes "agricultural income" under section 2(1) of the Income-tax Act, 1961. The Court found that basic operations on land-such as cultivation involving human skill and labour-were first carried out, and only thereafter were the plants transferred to pots and subjected to further operations (weeding, watering, manuring, nurturing in greenhouse/shade). These activities formed an integrated series of primary and subsequent agricultural operations. Seeds, being products of cultivated mother plants, were likewise held to be agricultural produce. The reference was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Wed, 05 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15622