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2011 (2) TMI 283 - HC - Income TaxCash credit - Agricultural income - Source - The finding recorded by the Tribunal being based on consideration of non-existent material is vitiated and liable to be set aside - The judgments relied upon by learned counsel for the assessee has no applicability to the facts of the present case - Accordingly, the substantial question of law is answered in favour of the revenue - The appeal is allowed and the impugned order passed by the Tribunal is set-aside - The matter is remitted to the Tribunal to proceed afresh in accordance with law.
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