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1966 (8) TMI 70 - HC - Income TaxExtract: .......fy the statement of the case by incorporating therein a clear finding as to whether the lands concerned are of such a character that a prudent owner would undertake in respect thereof any of the processes of farming in its widest sense. We do so in exercise of the power of this court under sub-section (5) of section 64 of the Estate Duty Act, 1953.
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