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2017 (10) TMI 1214 - HC - Income TaxEntitlement to exemption u/s 10(37) - non furnishing information in respect of growing of Crop on the agricultural land during the year 2007-08 - Held that:- Since the finding of fact has been given by all the authorities that the appellant was not carrying on any agricultural activity in the plot in question in preceding two years prior to 07.10.2008, the appellant would not be entitled to the benefit of Section 10(37) of the Act. - Decided against the assessee and in favour of the department.
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