Conversion of raw peas into pea seeds constitute agricultural income

Assessee is engaged in cultivating and growing raw peas and also in the process of converting them into pea seeds so as to render them fit for sale and also selling seeds in the market and to various godowns. Income derived from pea seeds constituted agricultural income.(A.Y.1997-98)
CIT v. Rana Gurjit Singh (2012) 340 ITR 108/75 DTR 376 (P&H.)(High Court)