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1994 (10) TMI 5 - MADRAS HIGH COURTExtract: .......ricultural Income-tax Officer. Accordingly, we set aside the order passed by the Commissioner under section 34 of the Act and restore the order passed by the Agricultural Income-tax Officer permitting the assessees for composition of tax. In that view of the matter, the revision applications are allowed. However, there will be no order as to costs.
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