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    <title>1969 (11) TMI 14 - KERALA High Court</title>
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    <description>The court upheld the assessment of income from slaughter-tapping of rubber trees as non-agricultural income, directing the tax authority to recalculate agricultural income-tax excluding the disputed income and refund the excess tax collected. The judgment clarified the classification of income, the obligation to refund erroneously collected tax, and provided directions for recalculating tax liabilities and issuing refunds.</description>
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    <pubDate>Mon, 17 Nov 1969 00:00:00 +0530</pubDate>
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      <title>1969 (11) TMI 14 - KERALA High Court</title>
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      <description>The court upheld the assessment of income from slaughter-tapping of rubber trees as non-agricultural income, directing the tax authority to recalculate agricultural income-tax excluding the disputed income and refund the excess tax collected. The judgment clarified the classification of income, the obligation to refund erroneously collected tax, and provided directions for recalculating tax liabilities and issuing refunds.</description>
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      <pubDate>Mon, 17 Nov 1969 00:00:00 +0530</pubDate>
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