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1997 (9) TMI 90 - HC - Income TaxExtract: .......rule the same. We hold that the absence of individual holding of land by a partner of a registered firm or of an unregistered firm treated as registered, does not disentitle such a partner from applying for composition of agricultural income-tax, under section 65(3) of the Act. Matters referred to the Full Bench shall stand disposed of accordingly.
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