High Court: Registration fee is agricultural income for 1987-88. Other receipts favor assessee. Judgment by Judge A.K. Rajan.

The High Court of Madras held that registration fee constitutes agricultural income in favor of the Revenue for the assessment year 1987-88. Other receipts were considered in favor of the assessee. Judge A.K. Rajan delivered the judgment.

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The High Court of Madras ruled on the assessment year 1987-88 regarding various receipts as agricultural income. The court held that the registration fee constitutes agricultural income in favor of the Revenue, while other receipts were considered in favor of the assessee. The judgment was delivered by Judge A.K. Rajan.

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