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1973 (7) TMI 45 - HC - Income TaxExtract: ....... of the case, the income derived by the assessee as a superior holder from the lands, which were used by the tenants for agricultural purposes, was not agricultural income within the meaning of section 2(1)(a) and was not exempt from tax under section 4(3)(viii) of the Indian Income-tax Act, 1922. The assessee shall pay the costs of this reference.
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