High Court rules agricultural income not taxable under Income-tax Act.

The High Court of Allahabad held that agricultural income of the assessee is not includible for section 11(1) of the Income-tax Act, 1961. The judgment favored the Revenue against the assessee based on a prior case involving the same assessee.

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The High Court of Allahabad ruled that agricultural income of the assessee cannot be considered for the purposes of section 11(1) of the Income-tax Act, 1961. The judgment was delivered by Judges B. P. Jeevan Reddy and R. A. Sharma. The decision was based on a previous case involving the same assessee. The question was answered in the negative, favoring the Revenue and against the assessee.

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