Cultivation of high quality foundation seeds of peas, wheat, paddy & potato is agricultural activity

Malook Singh Vs PCIT (ITAT Delhi) CIT(A) held that cultivation of high quality foundation seeds of peas, wheat, paddy and potato is different from normal agricultural activity. Against this, the assessee has submitted all the bills & vouchers for expenses like lease rent, power bills, fertilizer, seeds, labour, wages and details of sale and mandi receipts. Copy of the kashra for the Fasli Varsh for the corresponding year have been produced. Copy of the report of the Tehsildar and the Lekh Pal have been submitted before the authorities to prove the fact of doing agricultural operations. The...