Contract for cut and selling arecanut covers it?

HI Experts, Request you to resolve the below Income from Agriculture: Mr.A and Mr.B both are farmers. Both grows Arecanut(Betelnut) in their fields/farm. Both, Mr.A and Mr.B come to an agreemnt that, Mr.A will give a lumpsum money in consoideration of the grown Arecanut to Mr.B and take the Grown Arecanut in the trees of Mr.B's farm. After getting those Arecanut Mr.A will process and sell to Market and get money. Now, my query is : a) what is the tax treatment in the hands of Mr.A (who gave money and purchased raw Arecanut and sold after process) and b) Mr.B who received money in consideration to the Grown Arecanut sold to Mr.A c) Does it covers under Agriculture Income in the hands of both? Your answer helps to save tax.