https://www.taxtmi.com/caselaws?id=17017 Income from toddy tapping and vending is not agricultural income unless it is shown to arise from agricultural operations on land or operations integrally connected with cultivation; here, the activity was carried on under an excise licence and lease involving naturally grown trees, with no evidence of cultivation, tilling, sowing, irrigation, manuring, or other basic agricultural operations, so the section 10(1) exemption was unavailable. The same activity did not amount to manufacture or production for section 80HHA, because no manufacturing process or qualifying plant and machinery was shown and the work was limited to tapping trees and vending toddy under the excise framework, so the deduction was not available. en-us Wed, 28 Jan 1998 00:00:00 +0530 Mon, 14 Sep 2009 16:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17017 Income from toddy tapping and vending is not agricultural income unless it is shown to arise from agricultural operations on land or operations integrally connected with cultivation; here, the activity was carried on under an excise licence and lease involving naturally grown trees, with no evidence of cultivation, tilling, sowing, irrigation, manuring, or other basic agricultural operations, so the section 10(1) exemption was unavailable. The same activity did not amount to manufacture or production for section 80HHA, because no manufacturing process or qualifying plant and machinery was shown and the work was limited to tapping trees and vending toddy under the excise framework, so the deduction was not available. Case-Laws Income Tax Wed, 28 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17017