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1965 (10) TMI 18 - SC - Income TaxWhether the two amounts were rightly excluded from the assessable agricultural income for the two assessment years? Held that:- The High Court was thus right in holding that there was no sale in the years relevant to the assessment years for which the tax was demanded. The sale had taken place in the earlier years over which the Agricultural Income-tax Act did not operate. The appeals will therefore be dismissed with costs.
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