https://www.taxtmi.com/caselaws?id=766835 Income from edible mushroom cultivation was treated as agricultural income because the activity was carried on from land through human skill and labour, involved basic operations on land, and the mushrooms remained attached to the soil during growth. On that reasoning, the sale proceeds were regarded as income within the statutory concept of agricultural income and therefore exempt under the Act. The Revenue's challenge to the exemption was rejected on the basis that mushroom cultivation satisfied the agricultural character test applied in the text. en-us Mon, 03 Mar 2025 00:00:00 +0530 Tue, 04 Mar 2025 14:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766835 Income from edible mushroom cultivation was treated as agricultural income because the activity was carried on from land through human skill and labour, involved basic operations on land, and the mushrooms remained attached to the soil during growth. On that reasoning, the sale proceeds were regarded as income within the statutory concept of agricultural income and therefore exempt under the Act. The Revenue's challenge to the exemption was rejected on the basis that mushroom cultivation satisfied the agricultural character test applied in the text. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766835