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1952 (2) TMI 26 - PATNA HIGH COURTExtract: .......pretation of Section 26 of the Agricultural Income-tax Act adopted by him, which section is substantially similar to Section 34 of the Income-tax Act considered in those cases. For the reasons aforesaid, I hare eventually agreed to the answers proposed as well as to the directions for coats allowed in this reference. Reference answered accordingly.
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