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1960 (9) TMI 100 - HC - Income TaxExtract: .......the amount of ₹ 11,621-5-7 received by the assessee in the circumstances of this case is not "agricultural income" within the meaning of section 2(1)(a) or section 2(1)(b)(i) of the Act. The question is answered accordingly. The Income-tax Department will have its costs. Advocate's fee ₹ 250. Question answered accordingly.
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