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2003 (1) TMI 9 - SUPREME COURTCharitable Purpose - Exemption - Whether, on the facts and in the circumstances of the case, the Income tax Appellate Tribunal is justified in holding that the agricultural income will not form a part of total income for the purpose of computing the accumulation of income in excess of 25 per cent. of the total income as laid down under section 11 - High Court was not justified in dismissing an application of revenue u/s 256(2) and 260A, for referring a question of law
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