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2001 (9) TMI 91 - HC - Income TaxExtract: .......on in respect of the marketing of the agricultural produce in terms of section 80P(2)(a)(iii) of the Act. In view of the answer as above, this appeal has to be allowed, the order of the Income-tax Appellate Tribunal, Cochin Bench, in I. T. A. No. 145 of 1995 has to be set aside and that of the Commissioner of Income-tax, Cochin, restored. We do so.
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