Description Discover “Tax Treatment of Agricultural Income” (2nd Ed., 2024) by Ram Dutt Sharma, an essential guide for understanding agricultural tax regulations. With ISBN 9789356036833, this comprehensive 344-page book is a must-have for professionals and students alike. Available now at a flat 27% discount with free shipping from Commercial Law Publishers, this is the perfect time to add this key resource to your library. Chapter Content Page 1 Introduction 1 2 Background of Agricultural Income-tax 6 3 Legal position of tax on agriculture 14 4 Meaning of agricultural income 22 5 Tests to determine agricultural income 35 6 Types of Agricultural Income 48 7 Taxability of Income from Nursery growing and selling flowers, flowers plants 54 8 Exceptions – Not Agricultural Income 60 9 Capital Asset – Agricultural Land 81 10 Sale of Agricultural Land – Held not assessable as Capital Gains 106 11 Sale of Agricultural Land – Held assessable as Capital Gainss 112 12 Exemption of Agricultural Income under Section 10(1) 120 13 Exemption of Capital gains arising from the transfer of agricultural land 130 14 Capital Gain tax on sale of Urban Agricultural Land (non-rural area) 146 15 Exemption from Capital Gains from Transfer of Agricultural Land 166 16 Rules for computation of net agricultural income 189 17 Treatment of partly agricultural & partly non-agricultural income 208 18 Income from growing & manufacturing rubber 213 19 Income from the manufacture of coffee 220 20 Income from the manufacture of Tea 227 21 Impact of agricultural Income on Tax computation 231 22 Assessment relating to agricultural income 234 23 Deductible Agricultural Expenses 249 24 Agricultural Income – Addition made Held to be Justified 253 25 Agricultural Income – Addition made Held to be Not Justified 256 26 Treatment of Cash Sales of Agricultural Produce 268 27 Treatment of Set-off & Carried forward of losses from Agricultural activity 277 28 Applicability of Section 14A read with Rule 8D to Agricultural Income 281 29 Adjustment from Book Profits in the Computation as provided in Section 115JB 283 30 Cases where Revision of Order under Section 263 Held to be Justified 285 31 Cases where revision of order under section 263 held to be not justified 288 32 Cases where Reassessment was Held to be Justified 290 33 Cases where Reassessment Held to be Not Justified 292 34 Cases where Income held to be as Agricultural Income 295 35 Cases where income held to be Non-Agricultural Income 306 36 Cases where income shown as Agricultural Income held as income from Business 309 37 Cases where income shown as agricultural income held as income from other sources 318 38 Matter set aside to the Assessing Officer for verification 324 39 Levy of Penalty 326 40 Land & Revenue Records – Terms used in India 328 41 Important Forms 331
