1989 (2) TMI 108

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....section 256(2) of the Income-tax Act, 1961, for assessment years 1980-81 and 1981-82, the following question of law has been raised : "Whether, on the facts and in the circumstances of the case, the Tribunal was, in law, justified in holding that the income derived by the assessee-company should be considered as agricultural income ?" It has been found by the Tribunal that the assessee-compa....