1990 (9) TMI 3

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..... es is a 'process' ordinarily employed by a cultivator within the meaning of sections 2(1)(b)(ii) and 2(1)(b)(iii) of the Income-tax Act, 1961 - Tribunal is directed to state a case and refer the above .....

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..... inion, a referable question of law does arise out of the appellate order of the Tribunal, the Income-tax Appellate Tribunal, Allahabad, is directed to state a case and refer the following question of .....

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