Sun-Dried Raisins Remain Agricultural Income: No Tax on Traditional Raisin Making

Shrikant Basangouda Patil Vs ITO (ITAT Bangalore) Sun-Dried Raisins Remain Agricultural Income – No Tax on Traditional Raisin Making-  Conversion of grapes into raisins by traditional method is agricultural activity Assessee, a simple agriculturist from Vijayapur, was engaged in cultivation of grapes. In AY 2020–21, he declared income of ₹4,80,100. His agricultural receipts included ₹58,94,436 from sale of raisins. AO Officer held that conversion of grapes into raisins was not agricultural activity, &  therefore bifurcated receipts in 60:40 ratio, treating 60% as business i...