Case Law Details
Case Name : DCIT Vs British Agro Products (India) Pvt. Ltd. (ITAT Chennai)
Related Assessment Year : 2017-18 & 2018-19
Courts :
All ITAT ITAT Chennai
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DCIT Vs British Agro Products (India) Pvt. Ltd. (ITAT Chennai)
Mushrooms grown under controlled conditions constitutes ‘Agricultural Activity’, exemption from tax : – [DCIT v. British Agro Products (India) Pvt. Ltd. (05.04.2023) ITAT Chennai
Chennai ITAT dismisses Revenue’s appeal, holds that cultivation and sale of white button mushrooms is an ‘agricultural activity’ and income derived from the said activity constitutes ‘agricultural income’ as stipulated under Section 2(1A) and accor
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