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1960 (11) TMI 125 - HC - Income TaxExtract: .......eference to the particular tree from which the yield is derived but the entire plantation consisting of both mature and immature plants. The petition is accordingly allowed. The assessment is direct to be revise in the light of what has been stated above. The petitioner will be entitled to its costs. Counsel's fee ₹ 100. Petition allowed.
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