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2009 (3) TMI 217 - AT - Income TaxExtract: .......within the statutory competence of the IT Act. 17. As already made clear, agricultural income and agricultural expenses are outside the purview of the IT Act, 1961. In such facts and circumstances of the case, we hold that the lower authorities have rightly made the disallowance. 18. In result, these two appeals filed by the assessee are dismissed.
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