https://www.taxtmi.com/caselaws?id=58964 The appeal centered on whether fruits and vegetables qualified as 'agricultural primary commodities' for a special deduction under section 80HHC. The court held that fruits and vegetables are indeed agricultural primary commodities, distinct from plantation crops, and eligible for the deduction. The judgment emphasized that horticulture falls under agriculture, and products of agriculture, including fruits and vegetables, are considered primary commodities. The court also directed a reassessment of the incremental turnover calculation, ensuring the firm's right to be heard, in line with principles of natural justice. The appeal was partly allowed with directions for reconsideration of the turnover issue. en-us Wed, 05 Mar 1986 00:00:00 +0530 Thu, 23 Dec 2010 13:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58964 The appeal centered on whether fruits and vegetables qualified as 'agricultural primary commodities' for a special deduction under section 80HHC. The court held that fruits and vegetables are indeed agricultural primary commodities, distinct from plantation crops, and eligible for the deduction. The judgment emphasized that horticulture falls under agriculture, and products of agriculture, including fruits and vegetables, are considered primary commodities. The court also directed a reassessment of the incremental turnover calculation, ensuring the firm's right to be heard, in line with principles of natural justice. The appeal was partly allowed with directions for reconsideration of the turnover issue. Case-Laws Income Tax Wed, 05 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58964