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1996 (9) TMI 106 - GAUHATI HIGH COURTExtract: .......the relevant Rules, in our opinion, whatever amount spent is disallowed by the Income-tax Officer can be allowed by the Agricultural Income-tax Officer. However, we make it clear that it must relate to plantation, manufacture and sale of tea. Accordingly, we answer all the questions in the negative in favour of the assessee and against the Revenue.
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