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1995 (8) TMI 19 - HC - Income TaxExtract: .......d, and the fact they are regularly maintained in the course of the management of the estate, is not doubted in any way. Accordingly, looking at from any angle, the impugned order cannot at all be sustained. Accordingly, the impugned order of the Commissioner of Agricultural Income-tax, is set aside and the appeal is allowed with costs of Rs. 1,000.
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