1983 (12) TMI 125 - AT - Income Tax

Summary

The Appellate Tribunal ITAT Jaipur ruled in favor of the assessee, stating that the rent received for agricultural land during a period of deprivation constitutes agricultural income under section 2(1)(a). The appeal by the revenue for the assessment year 1979-80 was dismissed. (Case citation: 1983 (12) TMI 125 - ITAT Jaipur)