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1970 (1) TMI 7 - HC - Income TaxMysore Agricultural Income Tax Act - By virtue of the proviso to part I of the Schedule a person who derived agricultural income from 5 acres or less of areca garden is not chargeable to tax. The petitioner did not derives - agricultural income from 3.31 acres of areca garden - Since the petitioner derives agricultural income from 13.27 acres of areca garden although his interest therein is 1/4th share, he does not fall within the proviso to Part I of the Schedule to the Act
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