Average poultry 840 924 1050 1302 1596 1806 617
droppings at
contract farms in
Tonns
Average poultry 280 308 350 434 532 602 205
droppings ... birds grown under contract farming from the stock of birds while
working out the bird droppings.
7. Now before us, the Ld. Departmental Representative submitted
month of May, 2006, the
opposite parties allured the agriculturists into contract farming by
promising them that they would get huge profit if they purchase ... against bill/cash memo No.3046 dated 1.6.2006. Registration form
for contract farming (Basmati and Sharbati Khariff 2006-07) with
these basic seeds are given to
the farmers for cultivation under contract farming. According to him,
5 ITA Nos.819 & 820/B/10
cultivation ... orders of the
authorities below and submitted that this issue of contract farming had
arisen in the case of M/s Namdhari Seeds
these basic seeds are given to
the farmers for cultivation under contract farming. According to him,
5 ITA Nos.819 & 820/B/10
cultivation ... orders of the
authorities below and submitted that this issue of contract farming had
arisen in the case of M/s Namdhari Seeds
leased lands;
2. Growing, processing and sale of seeds from contract farming
and
3. Purchase and sale of imported seeds purchased from the
market ... respect of agricultural
income from contract farming. Ld.AO also disallowed
provision for guarantee amounting to Rs.16,21,8/-.
Relevant order placed at page
earning agriculture income because all the land
have been given on contract farming. The land given by the
company to the farmers for executing agricultural ... provided the details of income from farm contract along with sample
contract of farm land given on contract at Sri Ganganagar(PB 4-10).
From
seed business, the seed production is generally given for contract farming in which the entire
cost of seed production, processing and marketing is debited ... fresh arguments put forth by the learned D.R. about contract farming and
'evidence' in the form of financial statements of another company
treated to have
conducted agricultural operations in such a situation of
contract farming, then each and every money lender cum
trader in the villages ... lease and employing the owne r-
farmers to grow seeds (contract farming) was also considered
in the case of PHI Seeds
land or lands taken on
lease i.e., on contract farming will be the result of
agricultural operations and the profit arising out of
such ... land as well as in leasehold land. The method of
contract farming does not take away the
character of the basic operations carried
land or lands taken
on lease i.e., on contract farming will be the result of
agricultural operations and the profit arising out of
such ... land
as well as in leasehold land. The method of contract
farming does not take away the character of the
basic operations carried
