Revision u/s 263 - agricultural activity - Seeds cannot be ...
Court Rules Seed Sales Must Involve Agricultural Activities u/s 263; Revision Set Aside.
February 1, 2019
Case Laws Income Tax AT
Revision u/s 263 - agricultural activity - Seeds cannot be produced without basic agricultural activities. The assessee has sold the seeds and must have carried out the agricultural activities in order to produce the seeds - revision order set aside.
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