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1978 (6) TMI 51 - KARNATAKA HIGH COURT
Extract:
.......erson who owns the agricultural land and, therefore, deduction has to be given in his/her hands. This is what has been directed by the Tribunal. We do not find any error in the decision of the Tribunal. Accordingly, the question referred in these two cases is answered in affirmative and in favour of the assessee. Parties shall bear their own costs.