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Vibha Agrotech Ltd. vs Ito on 21 September, 2007

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[Section 2(1A)(b)] [Section 2(1A)] [Section 2] [Complete Act]
Central Government Act
Section 2(1A)(b)(ii) in The Income- Tax Act, 1995
(ii) the performance by a cultivator or receiver of rent- in- kind of any process ordinarily employed by a cultivator or receiver of rent- in- kind to render the produce raised or received by him fit to be taken to market; or