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1948 (7) TMI 10 - HC - Income TaxExtract: .......wed is 15 per cent of the rent which accrued due and not 15 per cent of the total collected. That appears to he the view of the Board of Agricultural Income-Tax and with that view I agree. The assessee will be entitled to the return of the deposit if any and the costs of this Reference. Hearing-fee assessed at 30 gold mohurs. Mookerjee, J. I agree.
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