30. Determination of income from business when such income is also partially agricultural.---
In the case of Income which is partially “ agricultural income” and partially income from “business”, in determining that part of income which is from “ business”, the market value of any agricultural produce which has been raised by the assessee or received by him in kind and which has been utilised as raw material in such business or the sale proceeds of which are included in the accounts of the business shall be deducted and no further deduction shall be made in respect of any expenditure incurred by the assessee as a cultivator or receiver of the produce in kind.
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