Mushroom farming income exempt from tax under agricultural income provision.

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....Income derived from cultivation and sale of white button mushrooms was characterized as agricultural income exempt u/s 10(1) of the Income Tax Act, following the precedent set by the Inventaa Industries (P.) Ltd. case [2018 (8) TMI 69 - ITAT HYDERABAD] with identical facts. The Appellate Tribunal allowed the assessee's claim, treating the cultivation and sale of white button mushrooms as an agricultural activity, resulting in the income being exempt from taxation u/s 10(1).....