https://www.taxtmi.com/caselaws?id=295314 Income from toddy tapping and vending is not agricultural income where the assessee shows no basic agricultural operations such as tilling, sowing, planting, or other cultivation activity; natural growth alone is insufficient, and the exemption under section 10(1) is not available. Toddy tapping and vending under a statutory excise lease and licence also does not amount to manufacture or production of an article or thing, because the activity is only tapping and sale without any established manufacturing process or qualifying plant and machinery. On that basis, the claimed deduction under section 80HHA is unavailable. en-us Thu, 29 Jan 1998 00:00:00 +0530 Fri, 28 May 2021 12:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295314 Income from toddy tapping and vending is not agricultural income where the assessee shows no basic agricultural operations such as tilling, sowing, planting, or other cultivation activity; natural growth alone is insufficient, and the exemption under section 10(1) is not available. Toddy tapping and vending under a statutory excise lease and licence also does not amount to manufacture or production of an article or thing, because the activity is only tapping and sale without any established manufacturing process or qualifying plant and machinery. On that basis, the claimed deduction under section 80HHA is unavailable. Case-Laws Income Tax Thu, 29 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295314