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1993 (12) TMI 102 - ITAT HYDERABAD-AExtract: .......art of the total income is only for a limited purpose and that deeming cannot be extended to mean that the agricultural income also formed part of the total income of the assessee for other purposes as well. The total income of the assessee other than agricultural income being less than Rs. 1 lakh, the fee in this case, therefore, would be Rs. 250.
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