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1950 (5) TMI 35 - ASSAM HIGH COURT
Extract:
.......s agricultural income within the meaning of Section 2(a) of the Assam Agricultural Income-tax Act, 1939. 69. The consideration of questions (3) and (4) is deferred till a. fuller statement of facts bearing on the point involved in question (3) is received. 70. The answer to question (5) in Reference No. 8 is in the negative. Thadani, CJ. - I agree.