(Expert) 14 June 2008
Tea crop is a commercial crop. it does not need any case to support this contention. Since, tea is produced for marketing as being the sole purpose, it comes under the term " commmercial crop" generally there are two kinds of crops 1. Subsistence and 2. commercial subsistence crops are those which is for self consumption for the village , family etc.
(Expert) 15 June 2008
ofcourse tea crop is a commercial crop
(Expert) 16 June 2008
Income from raw tea produce is considered as agricultural income under section 10(30) of the Income Tax Act.