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1997 (8) TMI 10 - MADRAS HIGH COURTExtract: .......Central Act, for the relevant assessment year. The Tribunal therefore cannot be said to have committed any illegality by upholding the order of the Appellate Assistant Commissioner of Agricultural Income-tax who had held that the income of the assessee for the relevant assessment year 1983-84 was liable to tax. This revision is dismissed. No costs.
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