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1991 (1) TMI 204 - AT - Income TaxExtract: .......11(4A). Be that as it may, without expressing any firm opinion on this issue which was raised though not pressed, we hold that the income derived by the assessee trust was from performing agricultural operations, and that income should not have been brought to tax on the ground that Section 11(4A) applied. 16. In the result, the appeals are allowed
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