Income from Tea bushes & shade trees grown for protection of tea bushes is Agricultural Income

Doloo Tea Company (India) Ltd Vs ACIT (ITAT Kolkata)

Admittedly, in this case in hand, the land has already been treated as agricultural land not capital in nature and the tea bushes have been cultivated by the assessee to obtain tea leaves and the shade trees are grown by the assessee for the protection of its tea crops. In our view, not only the tea leaves but the entire plant i.e. tea bushes is the agricultural produce and the shade trees has also been grown and cultivated by the assessee which is a part of its activity t

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