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1973 (7) TMI 30 - HC - Income TaxMadras Agricultural Income Tax Act - Whether land held by the assessee or the land actually cultivated is relevant for assessment under Madras Agricultural Income-tax Act, 1955 for the purpose of section 10 of Madras Agricultural Income-tax Act, 1955 as it stood during the assessment year 1966-67 it is the extent of agricultural land actually held by the assessee that is relevant - Whether the land on which fodder is grown on commercial scale can be treated as pasture land
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