https://www.taxtmi.com/caselaws?id=771690 Income from sale of white button mushrooms grown in trays under controlled factory conditions was held not to be agricultural income under Section 2(1A) of the Income-tax Act. The provision was read strictly: income must arise from land used for agricultural purposes, from agricultural operations on such land, or from connected building receipts. The court found that controlled-environment mushroom cultivation did not satisfy these statutory categories, and the use of soil in trays did not amount to land used for agriculture on these facts. The receipts were therefore taxable as business income. en-us Fri, 09 May 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771690 Income from sale of white button mushrooms grown in trays under controlled factory conditions was held not to be agricultural income under Section 2(1A) of the Income-tax Act. The provision was read strictly: income must arise from land used for agricultural purposes, from agricultural operations on such land, or from connected building receipts. The court found that controlled-environment mushroom cultivation did not satisfy these statutory categories, and the use of soil in trays did not amount to land used for agriculture on these facts. The receipts were therefore taxable as business income. Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771690