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TMI Blog1938 (4) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... airy, wrongly called the respondents, applied for and were granted a mandamus by a Bench of this Court and are in the position of applicants in in this case, a reference having been made to us under Section 66 (3) of the Income Tax Act submitting the following question which is denominated as a question of law:-- Whether in the circumstances of the petitioner's case the income from the Ko ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, and in agreement with the opinion expressed in Sundaram's Law of Income-tax in India , Edn. 4. p. 77) scarcely be considered agricultural and must be considered as trade. It is said that in an urban area and stall-fed, the land would not be assessed: but if the dairy-farming business is assessed to income tax, the land revenue paid will, of course, be one of the expenses of the business. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the footing that the case, which was one dealing with poultry-farming, was one in which the poultry derived sustenance to a material extent from the produce of the ground. Applying that principle to this case, in my opinion, the Income Tax Officer has to see whether the cattle derived sustenance to a material extent from the produce of the ground and whether they did so or not is entirely a questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out the situation with fairness in the statement which he has made in this behalf. DUNKLEY, J.-- I agree. As regards the appearance of the learned Advocate-General in applications under Section 66(3) of the Income Tax Act to this Court for a mandamus, in my own view it would be wrong to require his appearance in the first instance, because most of these applications plainly do not raise any qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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