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1997 (2) TMI 17 - MADRAS HIGH COURTExtract: .......sessing to tax his non-agricultural income for the purpose of fixing the rate of tax. We are of the opinion that the decision of this court in the case of CIT v. M. Manickasundaram 1996 220 ITR 133would govern the facts of the case as well. Accordingly, we answer the question referred to us in the negative and in favour of the Department. No costs.
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