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1977 (4) TMI 12 - HC - Wealth-taxExtract: ....... Tribunal had correctly applied the tests laid down by this court and come to the conclusion that the land is not " agricultural land " so as to entitle the assessee to exemption by viture of section 2(e)(i) of the Act. The reference is accordingly answered in the affirmative, in favour of the revenue and against the assessee, with costs.
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