https://www.taxtmi.com/caselaws?id=281672 The court upheld the classification of income from the sale of breeder and foundation seeds as agricultural income, despite the controlled and scientific nature of the growing process. It emphasized that traditional agricultural practices were still involved, such as sowing seeds and undertaking agricultural operations, which outweighed the level of scientific intervention. The court rejected the appellant's argument that the activity should be considered nonagricultural due to the high level of control, affirming that growing such seeds constituted agricultural activity. en-us Thu, 18 Jun 2015 00:00:00 +0530 Sat, 29 Jun 2019 22:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281672 The court upheld the classification of income from the sale of breeder and foundation seeds as agricultural income, despite the controlled and scientific nature of the growing process. It emphasized that traditional agricultural practices were still involved, such as sowing seeds and undertaking agricultural operations, which outweighed the level of scientific intervention. The court rejected the appellant's argument that the activity should be considered nonagricultural due to the high level of control, affirming that growing such seeds constituted agricultural activity. Case-Laws Income Tax Thu, 18 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281672