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1990 (11) TMI 30 - HC - Income TaxExtract: ......., allowable as deduction for the purpose of computing the profits for income-tax purposes. This ruling has to be applied to agricultural income as well. The impugned order, in our opinion, does not suffer from any illegality or impropriety. The same is, accordingly, confirmed. This tax revision case is dismissed. There will be no order as to costs.
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