https://www.taxtmi.com/caselaws?id=57431 The tribunal dismissed the appeal, ruling against the assessee's claim for exemption under sec. 10(1) and deduction under sec. 80HHA. The tribunal held that income from toddy tapping is not exempt under sec. 10(1) as agricultural income since the assessee was neither the owner nor the cultivator of the land. Additionally, toddy tapping does not qualify as a manufacturing activity for the purpose of sec. 80HHA, as human involvement is limited to collection, with no role in the production process. en-us Fri, 23 Sep 1988 00:00:00 +0530 Fri, 10 Dec 2010 11:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57431 The tribunal dismissed the appeal, ruling against the assessee's claim for exemption under sec. 10(1) and deduction under sec. 80HHA. The tribunal held that income from toddy tapping is not exempt under sec. 10(1) as agricultural income since the assessee was neither the owner nor the cultivator of the land. Additionally, toddy tapping does not qualify as a manufacturing activity for the purpose of sec. 80HHA, as human involvement is limited to collection, with no role in the production process. Case-Laws Income Tax Fri, 23 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57431