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1980 (11) TMI 92 - ITAT MADRAS-AExtract: ....... this amount along with Rs. 2000 considered as application of income during the year in the preceding paragraph, the non-agricultural income will be nil on the alternative grounds now considered. Hence we are unable to find any support for the orders of authorities in any view. 7. In the result, the appeal is allowed and the assessment is annulled.
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