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<h1>Government Agent's Wheat Income Not Exempt under Income-tax Act</h1> The High Court of Punjab and Haryana held that income from wheat procurement as a government agent is not exempt under section 10(29) of the Income-tax ... - The High Court of Punjab and Haryana ruled in favor of the revenue, stating that income from wheat procurement as an agent of the government is not exempt under section 10(29) of the Income-tax Act. This decision was based on a previous judgment in a similar case involving Haryana Warehousing Corporation.