https://www.taxtmi.com/caselaws?id=49244 The Supreme Court upheld the High Court's decision in three appeals concerning agricultural income-tax assessment under the Orissa Agricultural Income-tax Act, 1947. The Court affirmed the exclusion of income from milk sales and the classification of a joint Hindu family as a Hindu undivided family consisting of brothers only, including descendants. The judgment clarified the inclusive definition of "brother" for tax assessment purposes, emphasizing consistency in applying tax laws to joint families. en-us Wed, 27 Oct 1965 00:00:00 +0530 Tue, 19 Aug 2014 09:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49244 The Supreme Court upheld the High Court's decision in three appeals concerning agricultural income-tax assessment under the Orissa Agricultural Income-tax Act, 1947. The Court affirmed the exclusion of income from milk sales and the classification of a joint Hindu family as a Hindu undivided family consisting of brothers only, including descendants. The judgment clarified the inclusive definition of "brother" for tax assessment purposes, emphasizing consistency in applying tax laws to joint families. Case-Laws Income Tax Wed, 27 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49244