Nursery income

the SC in the case of CIT V/s Raja Benoy Kumar Sahas roy held that the basic operations shud be performed to be called as agricultural income.  whihc include cultivation of ground, tilling of land, sowing seeds, planting & other similar operations whihc demand expenditure of human labour & skill upon the land itself & further they are directed to make the crop sprout from the land..  If these are not being perforemd then the income can't be termed as agri income. therefore income derived from growing of plants directly in pots cannot be termed as agricultural income.  However if the plants are grown as explained above on land & afterwards they are being put into pots then the income can be termed as agricultural income.

Not the agricultare income.