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    <title>Income from Harvesting and Farming Not Classified as Agricultural u/s 2(1A) of Income Tax Act.</title>
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    <description>Agricultural income as defined u/s 2(1A ) - The only explanation put forth by the assessee is that the income was generated by harvesting yield like natural grass or allowing seasonal farmer cum workmen to cultivate lands in shares is not sufficient enough to conclude the receipt as agricultural income - AT</description>
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      <description>Agricultural income as defined u/s 2(1A ) - The only explanation put forth by the assessee is that the income was generated by harvesting yield like natural grass or allowing seasonal farmer cum workmen to cultivate lands in shares is not sufficient enough to conclude the receipt as agricultural income - AT</description>
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