CIT v. Kokine Dairy

6 ITR 502Reported decision1938#21236 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 10(1)Section 10(1) of the Income Tax ActSection 143(3)Section 147Section 1961Section 2(1A)

Judgments citing CIT v. Kokine Dairy

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4,, NAGPUR vs. SONU MONU AGRO PRIVATE LIMITED, NAGPUR

In the result, Department's appeal stands dismissed

ITA 62/NAG/2024[2020-21]Status: DisposedITAT Nagpur03 Mar 2025AY 2020-21
Section 10(1)Section 143(2)Section 14A(1)

…t, income derived from some measure of cultivation of land with some expenditure of human skill and labour, renders the profit derived from the product agriculture income which would be exempt u/s. 2(1A) of the Act. In the case of CIT Vs. Kokine Dairy (1938) [6 ITR 502], it was held that the term 'agriculture' does not cover activities remotely connected with land and when the assessee has not performed the basic operations on land, the income derived was held not to be agriculture income. Some of such instances are income from coconut thopes, income from sale of cocoons, income from sale of eucalyptus oil. The s…

FRESH BOWL HORTICULTURE PRIVATE LIMITED,MUMBAI vs. ITO, MUMBAI

In the result, appeal of the assessee is allowed

ITA 3049/MUM/2024[2020-21]Status: DisposedITAT Mumbai14 Oct 2024AY 2020-21

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri K. Gopal, ARFor Respondent: Shri Ankush Kapoor, CIT, DR
Section 10(1)Section 143(3)Section 2

…the soil until harvested. They draw their 14 Fresh Bowl Horticulture Pvt Ltd., AY 2020-21 nourishment from the soil only. The product mushroom does not arise from any secondary agricultural operation. Unlike in the case of CIT v. Kokine Dairy (No. 2) [1938] 6 ITR 502 (Rangoon) relied on by the learned Assessing Officer it cannot be said that production of mushroom is remotely connected with land. This product arises from land and is attached to land during growth and thereafter, just like 'plants' or a 'crop". Comparison made by the learned Assessing Officer with sale of silk cocoons by relying on the judgment…

DCIT , CHENNAI vs. M/S BRITISH AGRO PRODUCTS (INDIA) PVT LTD , CHENNAI

In the result, appeal filed by the revenue for assessment year 2017-18 is dismissed

ITA 970/CHNY/2022[2018-2019]Status: DisposedITAT Chennai05 Apr 2023AY 2018-2019

Bench: Shri Aby T. Varkery, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 969 & 970/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Deputy Commissioner Of M/S. British Agro Products Income Tax, V. (India) Pvt. Ltd., Corporate Circle -1(1), No. 9, State Bank Officers Chennai – 600 034. Colony, Shastri Nagar, Adyar, Chennai – 600 020. [Pan: Aafcb-8238-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M. Rajan, Cit ""यथ" क" ओर से/Respondent By : Shri. Y. Sridhar, Fca सुनवाई की तारीख/Date Of Hearing : 21.03.2023 घोषणा की तारीख/Date Of Pronouncement : 05.04.2023 आदेश /O R D E R

For Appellant: Shri. M. Rajan, CITFor Respondent: Shri. Y. Sridhar, FCA
Section 2

…plants are grown on soil/land and are always attached to the soil until harvested. They draw their nourishment from the soil only. The product mushroom does not arise from any secondary agricultural operation. Unlike in the case of CIT vs. Kokine Dairy (1938) 6 ITR 502, relied on by the Ld.AO it cannot be said that production of mushroom is remotely connected with and. This product arises from land and is attached to land during growth and thereafter, just like ‘plants’ or a ‘crop’. Comparison made by the Ld.AO with sale of silk cocoons by relying on the judgment in the case of K.Lakshmansa & Co. vs. CIT [1981] 1…

DCIT , CHENNAI vs. M/S BRITISH AGRO PRODUCTS (INDIA) PVT LTD , CHENNAI

In the result, appeal filed by the revenue for assessment year 2017-18 is dismissed

ITA 969/CHNY/2022[2017-2018]Status: DisposedITAT Chennai05 Apr 2023AY 2017-2018

Bench: Shri Aby T. Varkery, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 969 & 970/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Deputy Commissioner Of M/S. British Agro Products Income Tax, V. (India) Pvt. Ltd., Corporate Circle -1(1), No. 9, State Bank Officers Chennai – 600 034. Colony, Shastri Nagar, Adyar, Chennai – 600 020. [Pan: Aafcb-8238-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M. Rajan, Cit ""यथ" क" ओर से/Respondent By : Shri. Y. Sridhar, Fca सुनवाई की तारीख/Date Of Hearing : 21.03.2023 घोषणा की तारीख/Date Of Pronouncement : 05.04.2023 आदेश /O R D E R

For Appellant: Shri. M. Rajan, CITFor Respondent: Shri. Y. Sridhar, FCA
Section 2

…plants are grown on soil/land and are always attached to the soil until harvested. They draw their nourishment from the soil only. The product mushroom does not arise from any secondary agricultural operation. Unlike in the case of CIT vs. Kokine Dairy (1938) 6 ITR 502, relied on by the Ld.AO it cannot be said that production of mushroom is remotely connected with and. This product arises from land and is attached to land during growth and thereafter, just like ‘plants’ or a ‘crop’. Comparison made by the Ld.AO with sale of silk cocoons by relying on the judgment in the case of K.Lakshmansa & Co. vs. CIT [1981] 1…

CIT v. Kokine Dairy (6 ITR 502) — Cited in 4 Judgments | BharatTax