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1986 (8) TMI 51 - ALLAHABAD HIGH COURTExtract: ....... account of tube-well and standing trees should be taken to have been paid for purchase of the agricultural land ? We, accordingly, direct the Income-tax Appellate Tribunal, Delhi Bench C , New Delhi, to draw up a statement of the case and refer the aforesaid three questions of law to this court for its opinion. There shall be no order as to costs.
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