Income derived from flowers and petals grown in plots held as agricultural income

The High Court of Madras held that where assessee, a landscaping architect, declared income derived from flowers and petals grown in plots as agricultural income and produced details of expenditure incurred in this regard, said income was agricultural income and was exempted under section 10(1)

Commissioner of Income-tax, Chennai v. K.N. Pannirselvam* [2017] 77 taxmann.com 24 (Madras)