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2000 (11) TMI 134 - SCH - Income TaxExtract: ............ tter is squarely covered by the decision that was followed by the High Court in the order under appeal, namely, the decision in Commr. of Agrl. IT vs. Raja Rajeswari Narikelly Estate (1992) 103 CTR (Ker) 195. We agree with the decision and dismiss these appeals with costs.
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