Income from Building Near Land Not 'Agricultural Income' u/s 2(1A)(c) Due to Non-Compliance with Requirements.

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....Since the assessee does not fulfill the conditions of the main provision of Section 2(1A)(c), the factum of the building being in the immediate vicinity of the land, by virtue of being constructed thereon, does not bring the income earned by the assessee within the ken of 'agricultural income' as defined in Section 2(1A)(c) - AT....