1961 (8) TMI 44

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....erred to this court by the Member, Agricultural Income-tax Tribunal, Orissa, is as follows: "Whether on the facts and circumstances of this case the Tribunal is right in holding that income from milk derived from milch cows maintained by the opposite parties is not 'agricultural' income so as to be assessed to income-tax under the Agricultural Income-tax Act, 1947." The learned....