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2000 (11) TMI 136 - SC - Income Tax
Extract:
.......ral activity or to another activity which is not agricultural. When such bifurcation is not permissible, some reasonable test will have to be adopted as indicated in Manjushree Plantations Ltd.'s case 1981 130 ITR 908 (Mad)", and that this appears to be correct. In the circumstances, these civil appeals are dismissed. No order as to costs.