One of our client has agriculture income of Rs.52,50,280/-, but all lands are not in his name. All those lands is in his 2 brothers name and in his father and mother name. My client is the Elder son in his family, he will maintain the entire family and he has consent from his family for doing agriculture activity.
Can my client claim Agriculture income in his hands.
22 December 2017
Hi sir, the income tax officer is not agreeing with this point "Cultivator need not be the owner of the land for section 2(1A)". Please provide any case laws.
22 December 2017
Agree or disagree is a matter of right. I have no case law in hand. But look at the distinction between section 2(1A)(b) and 2(1A)(c) where in the latter requires ownership while the former need not. If the intention of the legislature is owner can only claim income from agricultural activities, 2(1A(b) might have drafted in a different way than it stood now.
CAclubindia
