Income from business of nursery constitutes agricultural income; exempt from tax

Where assessee had carried out operations such as tilling of land, weeding watering, etc. upon land owned by it and when plants were established in soil they were shifted in suitable containers for sale, sale proceeds would constitute income from agriculture

[2015] 56 taxmann.com 218 (Gujarat) HIGH COURT OF GUJARAT Puransingh M. Verma v. Commissioner of Income-tax