Income from Nursery and Tissue Culture is Agricultural: ITAT Bangalore

Advertisement Satyenra Kumar Gutgutia Vs DCIT (ITAT Bangalore) The Income Tax Appellate Tribunal (ITAT), Bangalore, dealt with two appeals filed by the assessee against orders of the Commissioner of Income Tax (Appeals)-11, Bengaluru, dated 5 March 2025, concerning Assessment Years (AYs) 2018-19 and 2020-21. Both appeals involved a common issue and were heard together. The assessee operated a nursery business under the name Florence Flora Farm, engaged in growing and selling plants, seeds, seedlings, and flowers on agricultural land in the Bangalore and Hassan districts. The assessee filed ...