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2006 (8) TMI 171 - PUNJAB AND HARYANA HIGH COURTOnce the assessee had not been able to substantiate before the authorities that the assets were not used for agricultural operation and in fact were being used for business purposes, there is no question of grant of depreciation thereon. Similar with regard to gratuity, bonus etc. assessee not proved that staff was engaged in its business operation & not agricultural operation – sec. 14A would apply since substantial income was generated out of agricultural activity – assessee appeal dismissed
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