TMI BlogIncome which is partially agricultural and partially from businessX X X X Extracts X X X X X X X X Extracts X X X X ..... ts and gains of business, in determining that part which is chargeable to income-tax the market value of any agricultural produce which has been raised by the assessee or received by him as rent-in-kind and which has been utilised as a raw material in such business or the sale receipts of which are included in the accounts of the business shall be deducted, and no further deduction shall be made i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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