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1963 (7) TMI 79 - HC - Income TaxExtract: .......question referred has to be answered in the affirmative and against the assessee. The reference is answered as above. No costs. A copy of this judgment under the seal of the High Court and the signature of the Registrar will be forwarded to the Appellate Tribunal as required by sub-section (6) of section 60 of the Agricultural Income-tax Act, 1950.
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