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1967 (8) TMI 30 - MADRAS HIGH COURTKerala Agricultural Income Tax Act, 1950 - rebate on insurance premium - on noticing that the rebate was wrongly allowed in view of the second proviso to s. 10(e)(i) of the Act, the Agrl. ITO initiated proceedings u/s 35 and revised the assessment - held that improper allowance of rebate of insurance premium can be revoked by resort to s. 35 of the Travancore-Cochin Agrl. IT Act, 1950
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