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2004 (5) TMI 235 - AT - Income TaxExtract: .......tural income of the assessee and therefore in view of section 2(2) of the Finance Act, 1997, this agricultural income of the minor children of the assessee cannot be included into the income of the assessee for rate purposes. We hold accordingly and both these grounds of the assessee are allowed. 10. In the result, the assessee s appeal is allowed.
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