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1991 (3) TMI 124 - HC - Income TaxExtract: .......in clause (f). The question referred is, accordingly, answered in the following terms The words cultivator, grower or producer occurring at the end of rule 6DD(f) qualify the words occurring in all the preceding four sub-clauses and not only in sub-clause (iv). The answer is, accordingly, in favour of the Revenue and against the assessee. No costs.
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