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Income from growing of mushrooms cannot be treated as an agricultural income
Case Law Details
- Case Name
- Chander Mohan Vs ITO (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Chandigarh
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Agriculture can be performed only on land and which involve basic operations like tilling of land, sowing of the seeds, planting and similar operations on the land. In case before us no tilling or planting has been done. Admittedly there is no land on which tilling operations etc. is carried out.
As stated by the Assessing Officer the entire activity is carried on as a business in residential area and mushrooms are grown under controlled conditions. The basic operations which are required by an agriculturist on the land are missing in the assessee’s case. Even if, growing of mushroom nec...
dear sir
oyster masroom is taxable..
Yes I agree then on depend for the income and plant at big they use for technical and machinery and grow the mushroom so absulety they payable to the taxes
I agree with the view that land should be non-converted for agriculture; but it is strange to note that the view taken that the land should be cultivated etc. How about Mr.Fukuwoka who grown tonnes of paddy in his land without doing any basic cultivation, planting seeds, applying menure & pesticides?????? I hope the adjudicating authority will do enough home work before conclude the decisions.