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    <description>The appeal concerned whether income claimed as agricultural income was correctly excluded from taxable income, raising a substantial question of law on the tax treatment of such receipts. The HC admitted the appeal on the framed substantial question of law and directed that the record be summoned and the paperbook prepared, allowing the matter to proceed for further judicial consideration.</description>
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      <description>The appeal concerned whether income claimed as agricultural income was correctly excluded from taxable income, raising a substantial question of law on the tax treatment of such receipts. The HC admitted the appeal on the framed substantial question of law and directed that the record be summoned and the paperbook prepared, allowing the matter to proceed for further judicial consideration.</description>
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