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2002 (7) TMI 82 - MADRAS HIGH COURTThe question of law, which is referred to us at the instance of the assessee and as per the directions of the High Court, is as under: "Whether, on the facts and in the circumstances of the case, the Income tax Appellate Tribunal is right in holding that the income from shooting hire charges is not agricultural income within the meaning of section 2(1) of the Income-tax Act, 1961, for the assessment years 1980-81 and 1981-82?" - we find that the Tribunal was absolutely right in declining to hold that the income earned by the assessee by permitting film producers to shoot their films in his garden is not "agricultural income". In that view, we would answer the question against the assessee and in favour of the Revenue.
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