STATE OF ORISSA vs SHYAM SUNDAR PATNAIK

The Supreme Court held that under Clause B of the Schedule to the Orissa Agricultural Income-tax Act, 1947, a joint Hindu family consisting of the sons of deceased brothers qualifies as a family of 'brothers only'. The Court interpreted the term 'brother' to include sons and grandsons of brothers, thus allowing the family to benefit from agricultural income tax provisions. Additionally, the Court affirmed that income from milk derived from cows maintained by the family is considered agricultural income, referencing the precedent set in Commissioner of Income-tax, West Bengal v. Raja Benoy Kumar Sahas Roy.