Punjab Inds. & Exports Corporation ... vs Department Of Income Tax on 24 October, 2011
Identical ratio was laid down in the case
of Lachhiram Puran Mal v CIT (171 CTR (M.P.) 640.
Search Results Page
Search Results
1 - 3 of 3 (0.25 seconds)Joint Commissioner Of Income Tax vs Kalindi Holdings (P) Ltd. on 30 December, 2005
(i) Kanhaiyalal Puran Mal v. CIT (1966) 60 ITR 354 (Pun))
Ms Prasad Engineering vs Jamshedpur on 16 February, 2026
In case of Puran Singh M. Verma
v. CIT the Hon‟ble Gujarat High Court while interpreting the term
"agriculture income" has held that if the basic operation such as
cultivation of land weeding, watering, manuring etc. are undertaken, the
same would qualify under the term "agriculture". In our view looking to
the nature of activity performed by respondent as described above since
they have undertaken such operations hence their activity would fall
under the definition of "Horticulture".
1