1981 (7) TMI 5

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..... The authorities concerned wanted to include in the total agricultural income of the petitioner, the agricultural income from the extent of the lands settled by the petitioner in favour of one Kumari Vidya (a minor), the daughter of the petitioner. According to the petitioner, she (the daughter) was given away in adoption to his (the petitioner's) sister on May 16, 1971, and hence the income from....