https://www.taxtmi.com/caselaws?id=782308 Income from sale of tissue-cultured plants was held to be agricultural income because the activity began with mother plants cultivated on land through basic agricultural operations, and the later tissue-culture stage was treated as only an advanced method of multiplication. The Court held that scientific or laboratory techniques do not, by themselves, sever the nexus with agriculture where the enterprise remains rooted in cultivation on land. The receipts were therefore exempt under section 10(1) of the Income-tax Act, 1961. en-us Fri, 21 Nov 2025 00:00:00 +0530 Fri, 17 Apr 2026 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782308 Income from sale of tissue-cultured plants was held to be agricultural income because the activity began with mother plants cultivated on land through basic agricultural operations, and the later tissue-culture stage was treated as only an advanced method of multiplication. The Court held that scientific or laboratory techniques do not, by themselves, sever the nexus with agriculture where the enterprise remains rooted in cultivation on land. The receipts were therefore exempt under section 10(1) of the Income-tax Act, 1961. Case-Laws Income Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782308