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2011 (8) TMI 1298 - BOMBAY HIGH COURTExtract: .......he assessee. In view of the finding of fact recorded by the ITAT that even in the past the assessee has been carrying agricultural operations, in the absence of any material to the contrary, the decision of the ITAT cannot be faulted. 4. In the result, we see no merit in all these appeals and the same are hereby dismissed with no order as to costs.
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