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1971 (5) TMI 24 - KARNATAKA HIGH COURTMysore Agricultural Income Tax Act - whether the provisions of section 12(e) and (g) read with section 3(2) of the Act are applicable in the matter of assessment to super-tax under Chapter VII-A of the Act – held that, provisions relating to exemption and grant of rebate on insurance premia and donations under s. 3(2) and s. 12 apply to the assessment of super-tax
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