Sale of plants and seeds : Where assessee-company claimed that sale of plants and seeds was an agricultural income and was exempted under section 10(1) , however, Assessing Officer observed that assessee had not furnished full relevant details during assessment, matter was to be remanded back for limited purpose of examination of said details furnished by assessee – Labland Biotechs (P.) Ltd. v. Income-tax Officer – [2024] 164 taxmann.com 702 (Bangalore – Trib.)
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