1991 (1) TMI 55 - HC - Income Tax

Summary

The High Court of Allahabad ruled that agricultural income of the assessee cannot be considered for the purposes of section 11(1) of the Income-tax Act, 1961. The judgment was delivered by Judges B. P. Jeevan Reddy and R. A. Sharma. The decision was based on a previous case involving the same assessee. The question was answered in the negative, favoring the Revenue and against the assessee.