https://www.taxtmi.com/caselaws?id=297267 Income from cultivation, production, processing and sale of hybrid seeds was treated as requiring fresh factual examination because the character of the receipts depended on unresolved jurisdictional facts, including ownership, leasing and lawful entitlement to hold or cultivate land under the relevant land reforms laws. The agricultural-income claim was therefore remitted for reconsideration on merits, with no final finding recorded on the existing record. On the ESI issue, the Court followed its earlier view that belated remittance of employees' contribution did not disentitle the assessee from deduction under Section 43B, and upheld the allowance of the deduction. en-us Fri, 18 Jul 2014 00:00:00 +0530 Wed, 25 Aug 2021 09:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297267 Income from cultivation, production, processing and sale of hybrid seeds was treated as requiring fresh factual examination because the character of the receipts depended on unresolved jurisdictional facts, including ownership, leasing and lawful entitlement to hold or cultivate land under the relevant land reforms laws. The agricultural-income claim was therefore remitted for reconsideration on merits, with no final finding recorded on the existing record. On the ESI issue, the Court followed its earlier view that belated remittance of employees' contribution did not disentitle the assessee from deduction under Section 43B, and upheld the allowance of the deduction. Case-Laws Income Tax Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297267