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1980 (10) TMI 9 - HC - Income TaxExtract: ....... held that the land under reference was not agricultural land within the meaning of the I.T. Act, 1961. Accordingly, the question referred to us for our opinion will have to be decided in the negative, that is, in favour of the assessee and against the revenue. The Commissioner to pay the costs of this reference to the assessee. Orders accordingly.
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