Income from sale of plants grown directly in the pots and the sale of seeds, can be treated as agricultural income

[2000] 241 ITR 530 (MAD.) HIGH COURT OF MADRAS Commissioner of Income-tax v. Soundarya Nursery TAX CASE NOS. 818 TO 822 OF 1992 AUGUST 5, 1998 JUDGEMENT R. Jayasimha Babu, J.—The question brought before us by the Revenue is, as to whether the income from sale of plants grown directly in the pots and the sale of seeds, can be treated as agricultural income within the meaning of section 2(1) of the Income-tax Act, 1961? The finding of the Tribunal is that the plants were not grown in the pots directly, but they are, after several operations carried out in the land, viz., cutting, gootying and ...