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1973 (6) TMI 17 - HC - Income TaxExtract: .......tural Income-tax Act. The view taken by the Tribunal is in accord with the view taken by this court on the point in Commissioner of Agricultural Income-tax v. Periakaramalai Tea and Produce Co. Ltd. In view of that decision, the Tribunal s view cannot be taken exception to. The result is, the tax case is dismissed with costs. Counsel s fee Rs. 150.
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