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Expenditure incurred under the head land reclamation and afforestation - As soon as the assessee has dug the pits he is duty bound under the contract to fill those pits before restoring the leased land to the farmers in its original shape. - claim of expenditure allowed - Tri

Income Tax - Expenditure incurred under the head land reclamation and afforestation - As soon as the assessee has dug the pits, he is duty bound under the contract to fill those pits before restoring .....

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