Can agriculture income be filed u/s 44AD?

To my best of my understanding, agricultural income can also be in nature of business. Please look into the below case

'' B. Nagi Reddi vs The Commissioner Of Income-Tax on 25 July, 2002'' (Mad) 

By attendance to the facts and circumstances of the case, the Income Tax Appellate Tribunal is right in holding that the income from shooting hire charges is not agricultural income within the meaning of Section 2(1) of the Income-tax Act, 1961 for the assessment years 1980 -81 and 1981-82

This means agriculture income can also took form of business as above hire charges are ''Revenue derived from agriculture land''. 

Also sec 44AD commences as ''Notwithstanding anything to the contrary contained in sections 28 to 43C, in the case of an eligible assessee engaged in an eligible business"

Explanation.—For the purposes of this section,—

[a] "eligible assessee" means,—

[i] an individual, Hindu undivided family or a partnership firm, who is a resident, but not a limited liability partnership firm as defined under clause [n] of sub-section [1] of section 2 of the Limited Liability Partnership Act, 2008 [6 of 2009]; and

[ii] who has not claimed deduction under any of the sections 10A, 10AA, 10B, 10BA or deduction under any provisions of Chapter VIA under the heading "C. - Deductions in respect of certain incomes" in the relevant assessment year;

[b] "eligible business" means,—

[i] any business except the business of plying, hiring or leasing goods carriages referred to in section 44AE; and

[ii] whose total turnover or gross receipts in the previous year does not exceed an amount of two crore rupees.

 

In above instance, revenue from shooting can be assessed under sec 44AD(Not eligible to claim deduction under sec 10). 

Moreover sec 10 is not a mandatory section unlike sec-32 rather it is  a benefit given to assessee from tax burden. If an assessee don't want to take advantage of the section, he can pay tax on agriculture income. 

But if agriculture income once assessed as taxable income, then no benefit under sec 10 will be available to assessee in any future assessment years, according to my interpretation.

 

Section 44AD is a special provisions for calculating business income on a presumptive basis. If we go by its literal meaning, the business income is calculated by applying the provisions of section 28 to 44 of the act. and Agricultural income is calculated by applying the provisions of section 10 and some income tax rules. Since, both the specified incomes are governed by different sections, it can not be said that agricultural income is a business income and section 44AD can be applied on the same. If agricultural income is classified as business income, it fails to partake the character of agriculture income. and all the benefits which are available to agricultural income shall not be allowed.

Agricultural income does not fallunder the above category i.e to my level of understanding agricultural income can be filed under the 44ADonly if it gets generated through a registered business in the name of that individual/firm