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    <title>2015 (7) TMI 14 - BOMBAY HIGH COURT</title>
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    <description>Income from sugarcane cultivation on land leased or otherwise made available for fixed consideration was treated as agricultural income under the Income-tax Act, 1961 because the assessee carried on actual cultivation and the arrangement was akin to landlord and tenant. The concurrent factual findings were neither perverse nor arbitrary, so no legal error was shown to justify interference under section 260A. On those facts, the classification as agricultural income was upheld and no substantial question of law arose.</description>
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      <description>Income from sugarcane cultivation on land leased or otherwise made available for fixed consideration was treated as agricultural income under the Income-tax Act, 1961 because the assessee carried on actual cultivation and the arrangement was akin to landlord and tenant. The concurrent factual findings were neither perverse nor arbitrary, so no legal error was shown to justify interference under section 260A. On those facts, the classification as agricultural income was upheld and no substantial question of law arose.</description>
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