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1953 (8) TMI 28 - HC - Income TaxExtract: .......his case the receipts from the sale of sal trees are agricultural income under Section 2(1) and are exempt from taxation under Section 4(2)(viii) of the Income-tax Act. The applications under reference are allowed with costs. There will be a consolidated hearing fee of ₹ 250 (Rupees two hundred and fifty only). Reference answered accordingly.
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