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1972 (9) TMI 30 - MADRAS HIGH COURTMadras Agricultural Income Tax Act - whether the deduction under section 5(k) of the Madras Agricultural Income-tax Act towards the interest paid by the assessee in the previous year on the amounts borrowed and actually spent on the land from which agricultural income is derived should be limited to an amount equivalent to 25% of the net agricultural income or the gross agricultural income
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