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6. The Farmer agrees tha_t"§f'theoieperatien of this agreement the co--mpany"ES satsisfieatf the manner in which the f:armi~:r'_V cc;--nd€1;cts4_"ht_mseif~"or conducts the cuItiva,tVienH, izewat iéberty at any stage to enter Eqgjon' .ttae';s«.V'TIa_.r_2'T{§,,:' so set apart for open poiEinated2'h_ybr,id" seed ficuitivatien and take ever the agt»igje¥'te.raE e'1;;e_Efat§oes;, with feii right even to exclude .""~e:":t'ry7 efthe..Farme%"'hiémseEf into the said area. 1%: Tee_e'e.ie*'£.,'arjether iéeehcee en siméiar terms 8: eendetieee e-ate'-Ieet§'E".'f--.t§f:IeV' eartéceiar eeeratieee ere feéfiiéed and ee§:*e§ea_tetiv.""' The grewer sheié es: exereiee em; right in 2jejsee§<';'ao__e'f that Eeeea ""§{"§es§eg the eeeee stéeeiatee in eara eee eeeee er em:

-,.%<:;...?::_§;;s' the egrécuitassésts fer the effifieni gsseéuctéee :3? csee .,_:ssl;c§": as remeving the weees, céeassing arse ieesenéng seéi amend croe, prevention of crops from insects and pests etc. Therefore both the basic and subsequent oQetet§e~ns together form the integrated activity of an In order to Cali basic and subsequent activity!"as.::i_ncte'§te.tedi "' it activity of a Farmer, the subsequeint ?_'EIC'f§i:'V'ii'I'§,'._'SE7.1't')"1}E..C§Vii}-S33}:
conjunction with or in conttz:'t:a«tion (E)"17._t'i'i£'.V ba'SEA{i.i:O.pV§;Vfa:'EEOFT -, * Le. preparation ef iand' and ti?:'e«-Vsefiedsvfier such siméiar activity. It is Ftt_e:1"E _seVttEed:vi'.that.A:'preparation of the suit and sowing sof the:A.seed.s "notInecessariiy be by tiiiing of uiitcouid be by use of mechanicaiya.pfi-aV;:'§;tus btésic operation should be on the Vivanci ':tseVi't'éje%.ci'iitvécanéioit be outside the iand. GeeVnihatsvvtgzzefietstand why agricttitutai itzceme "!\tB'E_V;<€.§t'.N{}«£,tVfSv§£§8 the eerview at incerne text Sectien~ tetaiiy exempts 3Qi"ECt3§ii.§§'a§ Eeceme tram gncetne tteweveifi, ne egrécuiturai ttzceme stseseqzsent 'Lite Q-§?§;§§'?§ has te ee mesa te tee totei nenwegttceétuteé tat the etsreese at determitténg the tax are new ~«,V Vesgriceiturai Enctzrne et" an éedivéduai aittzeugh the km M agricuiturai income wiii remain fuiiy exempted. _.Whiie Se<:tE0n--1G(1) of the Act exempts agricuiturai ihce«rf;e.f'?rg5€r} income tax, one has to see why it is so. CQ"fistitijtEvc3':3 ' India gives exciuséve powers to _r_he._Stat.e Legri-é;€ature~&,te_V u make Eaws with reference to text'-Qh1'_'eg'ricL£itLj't'rat Erztr',/«S2 of i_ist-I of 7"" Sttt:1'e~dv_uleA"furthertv-vcie..r§fi'e~3"this" L' position by empowerieg theAe£?.axfEEa_meht te"Eeagyy§axes on inceme other than "'agjer%ei5--Eetgifrai ."ies*jcc§r:=ze, Centrai Government is n'ot,_.em;3e"wer:ed .te,V:'taVx "source of income under 3'8/'~\§ one has ta see what exactly hatwtppeerxvs -tI1Ae.VeCt'invity of the nature ciaimed by the asse§;%see' i3__Carri'ee....,r.,>e«'§n the Eaees ef the eweer/farmer in 'thVe's--e_ ei::aT'tter:{é'--«¥3y virtue ef the agreement: entered inte bfetezeeeétA§:ieV.7eertéee, in ereer Se eederetteee eéffereet eerie efteeeiéeemzitée); eee hes Se eneereteee tee terms ea?' '{tf'*eA§%e'eéefiee': ie knew wee geee wee: "? §s_.:e~eeei%er": {e}{§}~ ' eefere te rent ez' revenue derived free": the we eee such Kwtfand sheuicf be situated in Imdia am the fame must have been used for agricuiturai purpose. The rent could be eaid either in cash or in kind or in money or moh--ey'$ werth. To know the nature of any income e.r__'4i'e}Je:r;eaJe4V. received as rent which is payabie either in cashier in ' » § definiteiy fisheuid be with refere'h<:e"tQ lanciiord and tenant or iessozr and iessee i:_;_eft'we'enK.'the'- parties. if Cash is paid f'Q.;:.v:V"carryie'g..Veut".=aefieijitural V operations, it wouid .a"m_0uhtti"t"o'tVt.:reh'ii,;fecei\ke'd."VOh crop share basis, if crop prodiuf;-ed 'f'wi'ri the"-E.}3;nd'_'_Fs given to the Eahdlord in i<in:d<,':§..t Therefore either way it wouicieifiztreétesaeé¥5=-VS.eCti~O%i-- 0': 59930" ZUA)» T58 wordsflan-V' :'eVr£'tv'{jr.AL:fe\fe--:}_i3"e"used under Section 2(1A)(a) do not refer_4tc,Vae\,r iirigenjie which has no cohneetien re the iahvzifa*Theref'c--reV_____tir:iesS the immediate ene effective »:~:;;cv3UsrfVegréeeiterai ieeemei ea: tee E'2}tetes7t ztehnet ee agrieuiturei ieeetee, §§f":"§§§a?"§'*_§ by Megreereeet if e p€i'S(}i'"E euys the standing arses, the profit Kr"e1:atE§da§.s%1ii3" " of'.
If the term "agri{:'_ultLlre"_'j.
understood as comprising witivmé"-i_ts sce;.;e:th'e " «' basic as well as subseq-assent opél*eti0.es".:ir"§"~--:the"

process of agriculture a_r}_df'»tlf:e._V_»rais§rrgen the land of products'*;eg.l'§%%ch --_ha\;eVl"sQm;e'«utility either for consumption or a;73.:l(Vj'.A{j:;3,i;{§_'iT1eFCe, it:

will be.' .:§ee..n "§?e'griCulture"
receiv€.é--..a {\N i(§€l* ':lrjt'erpreiatE.dr: iljeth in regard te itse;5e':.'a'ti»6es"'raswell-l as the results of the same;' _ Nsev-ereg, eee similar ezerk eene er: the This basic: eeeeeeilee is the a gessteetéaé sine qea nee ef any eeeretlen eeestiseténg, fagrieeiturei eeesetéee, if the "ease: esereeees are there; tee rest ef the eeeretiens foams themselves upen the same. 81st if these basic operations are wanting the subsequent operations do not acquire the characteristic agricuiturai operations.

above or any Lftitpexny shait have eki and heVr§fe'§tithe"g the {and earmt--.:.rVV§§efiti§HrV1.'.'te'rtti:§,'t_'t;f"'tiiietgatgteement, as if

-eg'tge'ss_eeuetth0ugh ali parties ag§fee"t?tat~.;§{;.E§»a:_S'e_:':E's'"treated in terms of this ; 'avgt.ee4:;tie.t}tV;-hTtte- ex'? this Centract ts the net censésterat watt": the Land Reforms eat ghaéi be A eQ:"s::é.{§.ieteé eg mi: aed veééf .jE§t Tweet: fee aemeerzg;-= seye it ties 3%: the réggiréte sf V' "..jj:::3Et'€%.;et%Vee; geesegeéem arse harxzestéeg at the hyeréd seeée it is not open to the assessee te contend that it is fofthe concerned authorities to question the same and the Income Tax Act. Then expianatéoe to * Act also comes in the way. Evvent benefits under Section 803 or 80 the conversion of feundatioheeteds to VceVrtEfived"~._fseed£§ as " ' manufacturing activifi'/I it weuV§d---ttdt_e'n.dre.te'the Vbcenefit of the assessee S0 farVe'sV:é'$ectc;_Q1n} Act (total exemption). V