Agricultural income tax treatment challenged as a substantial question of law; appeal admitted for further consideration.

The appeal concerned whether income claimed as agricultural income was correctly excluded from taxable income, raising a substantial question of law on the tax treatment of such receipts. The HC admitted the appeal on the framed substantial question of law and directed that the record be summoned and the paperbook prepared, allowing the matter to proceed for further judicial consideration.

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Issues: Whether the appeal raised a substantial question of law on the treatment of income as agricultural income and its exclusion from taxable income.

Outcome: The appeal was admitted on the substantial question of law framed by the Court, and directions were issued for summoning the record and preparation of the paperbook.

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