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2003 (12) TMI 644 - HC - Income TaxExtract: .......a question of fact. 3. The Tribunal here has set out the factual finding given by the Commissioner which it has accepted and affirmed. It is not necessary to extract that part of the order of the Tribunal. The Tribunal's order clearly sets out all the relevant facts which would go to show that the land is agricultural land. Appeal is dismissed.
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