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1978 (2) TMI 43 - KARNATAKA HIGH COURTExtract: .......bove, we answer the reference as follows Where a person holds an agricultural land as a trustee and receives the agricultural income partly for his own benefit and partly for the benefit of others, assessment can be made in accordance with s. 10(1)(a) of the Karnataka Agrl. I.T. Act, 1957, and not under s. 10(2)(a) or under s. 3(3) of the said Act.
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