Income from conversion of sugarcane into jaggery is not a Agricultural Income

E. Palaniappan Vs ITO (Madras High Court) It is not the case of the appellant/assessee that the sugarcane in its original form could not be marketed by him. The conversion of  sugarcane into jaggery is also not an essential process to make sugarcane marketable. In the decision in CIT Vs. H.G. DATE (1971) reported in 82 ITR 71 (Bombay), it was held that the sugarcane variety raised by the assessee was not usable in its natural form which inevitably forced the farmer to convert it into sugar or jaggery to market. That was the basis for such a ruling that the sugarcane which was converted to jag...