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TMI Blog1962 (8) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... Agricultural Income Tax Tribunal, Orissa, referring the following questions of law for the opinion of this court : (1) Whether in the facts and circumstances of this case the Tribunal is right in holding that income from milk derived from mulch cows maintained by the opposite party is not agricultural income so as to be assessed to Income Tax under the Agricultural Income Tax Act, 1947 ? (2) W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in commissioner of Income Tax v. Benoy Kumar Sahas Roy. Their Lordships of the Supreme Court held that the expression "agriculture" occurring in the Income Tax Act should not be given a wide meaning so as to embrace dairy farming also and this court also in State of Orissa v. Ram Chandra Choudhury, decided on August 16, 1961, followed the aforesaid decision and held that dairy farming wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich one of the members is a great-grandson of a brother. That decision would inferentially show that if the family consisted of sons of brothers or grandsons of brothers that family would come within the scope of the said Schedule to the Orissa Agricultural Income Tax Act. Mr. Ghosh appearing for the defendant however challenged the correctness of this decision and urged that it was implied in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e total agricultural income of a Hindu undivided family shall be treated as the income of one individual and assessed as such : Provided that if a Hindu undivided family consists - (i) of brothers only, or (ii) of a brother or brothers and the sons or sons of a brother or brothers................. Here it will be noticed that the expression "brothers only" has not been defined in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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