1985 (2) TMI 34

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....e-tax Act, 1948. The following questions have been referred for the opinion of this court: " 1. Whether the sale of timber from the planted groves prior to the introduction of section 6A in the Agricultural Income-tax Act was liable to be assessed as agricultural income under the Act ? 2. If the answer to question No. 1 be in the affirmative, whether, on the facts and in the circumstances of....