Reg: agriculture income and ownership of agricultural lands.

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This query is : Resolved

Shagun (Querist)

22 December 2017 Hi,

One of our client has agriculture income of Rs.52,50,280/-, but all lands are not in his name. All those lands is in his 2 brothers name and in his father and mother name.
My client is the Elder son in his family, he will maintain the entire family and he has consent from his family for doing agriculture activity.

Can my client claim Agriculture income in his hands.

Kindly do the needful friends.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

22 December 2017 Cultivator need not be the owner of the land for section 2(1A).

Message likes : 1 times

Shagun

Shagun (Querist)

22 December 2017 Hi sir, the income tax officer is not agreeing with this point "Cultivator need not be the owner of the land for section 2(1A)".
Please provide any case laws.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

22 December 2017 Agree or disagree is a matter of right. I have no case law in hand. But look at the
distinction between section 2(1A)(b) and 2(1A)(c) where in the latter requires
ownership while the former need not. If the intention of the legislature is owner
can only claim income from agricultural activities, 2(1A(b) might have drafted
in a different way than it stood now.

Shagun

Shagun (Querist)

22 December 2017 Sir I agree with you, But the Income tax Officer is not ready to accept it without any supporting case laws.
That's ok.

Thanks for your information.

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