https://www.taxtmi.com/caselaws?id=778041 SC held that income from cultivation of white button mushrooms in a factory under controlled conditions does not qualify as "agricultural income" under Section 2(1A), aligning with the HC view that the statutory situations for Section 10(1) benefit were not met. The Court permitted service on the Central agency representing the Revenue and directed that there shall be no recovery from the petitioner pursuant to the impugned order. en-us Thu, 04 Sep 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778041 SC held that income from cultivation of white button mushrooms in a factory under controlled conditions does not qualify as "agricultural income" under Section 2(1A), aligning with the HC view that the statutory situations for Section 10(1) benefit were not met. The Court permitted service on the Central agency representing the Revenue and directed that there shall be no recovery from the petitioner pursuant to the impugned order. Case-Laws Income Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778041