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1930 (4) TMI 8 - HC - Income TaxExtract: .......r the special exemption given to that income in the Income Tax Act by reason of its being agricultural income. There is no such exemption in the case of income derived from the sale of timber. Under the circumstances, we answer the question referred to us in the affirmative. The assessee will pay ₹ 250 costs to the Commissioner of Income Tax.
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