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Income Tax - Highlights / Catch Notes

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Taxing Agricultural Income as "Income from other sources" - if ...

Income Tax

September 7, 2016

Taxing Agricultural Income as "Income from other sources" - if there is neither anything in its condition, nor anything in the evidence to indicate the intention of its owners or possessors so as to connect it with an agricultural purpose, the land could not be ''agricultural land''. - AT

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