Mushroom Farming in Vertical Space Ruled as Tax-Exempt Agricultural Income u/s 10(1) of Income Tax Act.

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....Agricultural income - exemption u/s 10(1) - Merely because instead of horizontal use on soil, vertical space is used, does the growth of mushrooms stand apart from agricultural operations? - Whether agricultural production done under “controlled conditions”, results in the ‘product’ so raised not being a ‘product from agricultural activity’? - Held as agriculture income - not taxable u/s 10(1)....