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    <title>High Court Rules Seed Manufacturing Income Not Exempt as Agricultural Income u/s 10(1) of Income-tax Act.</title>
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    <description>Whether the Tribunal was right in holding that the income derived by the assessee from manufacturing of seeds and sale of the same would amount to agricultural income which would be exempted u/s. 10(1) of the Income-tax Act. - Held that:- Income earned by the assessee is not agricultural income.... - HC</description>
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