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1968 (8) TMI 49 - KERALA HIGH COURTAssessee owning a rubber plantation - under an agreement, assessee sold all the rubber trees - assessee contend that, even assuming that the amount received by the assessee partly represented the consideration for slaughter tapping of the trees, it did not constitute income - whether tribunal right in holding that there is nothing in the agreement to show that it was a composite agreement of lease and sale
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