https://www.taxtmi.com/caselaws?id=776777 ITAT held that conversion of grapes into raisins by the agriculturist using traditional methods constitutes agricultural activity. The tribunal found no material to contradict the assessee's factual claim and noted prior acceptance in AY 2018-19 and a government circular exempting such supplies from GST. Consequently, the ITAT directed the AO to delete the 60% allocation of agricultural receipts as business income and allowed the assessee's appeal. en-us Tue, 12 Aug 2025 00:00:00 +0530 Tue, 19 Aug 2025 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776777 ITAT held that conversion of grapes into raisins by the agriculturist using traditional methods constitutes agricultural activity. The tribunal found no material to contradict the assessee's factual claim and noted prior acceptance in AY 2018-19 and a government circular exempting such supplies from GST. Consequently, the ITAT directed the AO to delete the 60% allocation of agricultural receipts as business income and allowed the assessee's appeal. Case-Laws Income Tax Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776777