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2011 (7) TMI 1343 - HC - Income TaxExtract: .......onstructed tube wells, laying down pipelines and providing lift irrigation system. It was for this purpose the assessee had taken loan from NABARD, which through the subsidy received from the State Government was being repaid. 8. In view of the above, we do not find any error in the judgment of the Tribunal. The Tax Appeal is, therefore, dismissed.
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