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    <title>1927 (5) TMI 5 - HIGH COURT OF CALCUTTA</title>
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    <description>The court held that income from storing food crops, nazar payments by tenants, and nazar for petitions unrelated to agricultural activities do not qualify as agricultural income under the Indian Income Tax Act. These items were deemed assessable under the Act, with the judgment referred to the Commissioner of Income Tax for necessary action.</description>
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    <pubDate>Wed, 11 May 1927 00:00:00 +0530</pubDate>
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      <description>The court held that income from storing food crops, nazar payments by tenants, and nazar for petitions unrelated to agricultural activities do not qualify as agricultural income under the Indian Income Tax Act. These items were deemed assessable under the Act, with the judgment referred to the Commissioner of Income Tax for necessary action.</description>
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      <pubDate>Wed, 11 May 1927 00:00:00 +0530</pubDate>
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