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1990 (11) TMI 11 - HC - Income TaxExtract: .......to the growing tea leaves will be assessable as agricultural income and no part of the said income can be apportioned under rule 8 of the Income-tax Rules, 1962. For the reasons aforesaid, we answer this question in the reference in the negative and in favour of the assessee. There will be no order as to costs. BHAGABATI PRASAD BANERJEE J.-I agree.
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