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Case Law Details

Case Name : Shrikant Basangouda Patil Vs ITO (ITAT Bangalore)
Related Assessment Year : 2020-21
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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

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