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Case Law Details

Case Name : Commissioner of Income-tax Vs Soundarya Nursery (Madras High Court)
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[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 o

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