Income from Nursery Activities Deemed Agricultural, Not Business Income: ITAT

Talshibhai B Narola Vs ITO (ITAT Ahmedabad)

Introduction: In the case of Talshibhai B Narola vs. Income Tax Officer (ITO), ITAT Ahmedabad addressed the classification of income derived from nursery activities, particularly the cultivation of lawns, flower plants, and vegetable plants. The central question was whether this income should be categorized as agricultural income or business income. This article provides an in-depth analysis of the case, exploring the grounds of appeal, arguments presented, and the

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