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1989 (2) TMI 108 - ALLAHABAD HIGH COURTExtract: .......to them and not to the assessee. The submission appears to be devoid of any merit in view of the findings recorded by the Tribunal that agricultural income, according to subclause (i)(b) of section 2 of the Income-tax Act, means any income derived from land used for agricultural purposes. In the result, both the applications fail and are dismissed.
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