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1974 (6) TMI 10 - MADRAS HIGH COURTExtract: .......1) of the Madras Plantations Agricultural Income-tax (Amendment) Act, 1958, and is a complete answer to the objection raised by the assessee, that because the notification was in the middle of the financial year, the excess land was not required to be included in such composition application. The appeal is allowed with costs. Counsel s fee Rs. 100.
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