1997 (9) TMI 15

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....n the impugned order of the Commissioner of Agricultural Income-tax, Madras, dated July 26, 1989, who has held that the petitioner is not entitled to the benefit of compounding for the assessment year 1984-85 as his holding during that year was over 100 acres being 100.75 acres. Under section 10(1) of the Tamil Nadu Agricultural Income-tax Act, a person who holds or held land during any part of th....