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2013 (6) TMI 803 - HC - Income TaxExtract: .......g to ₹ 2,12,218, miscellaneous garden income amounting to ₹ 1,44,32,310 and excise duty amounting to ₹ 6,69,740, as the assessee-appellant's composite income before apportionment thereof in terms of r. 8 of the Rules. 31. With the above observations and directions, this appeal shall stand disposed of. 32. No order as to costs.
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