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Income Tax - Highlights / Catch Notes

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Addition u/s 69 - agricultural income by the assessee from sale ...

Case Laws     Income Tax

May 22, 2023

Addition u/s 69 - agricultural income by the assessee from sale consideration of potato - CIT(A) has merely suspected the size of land holding used for cultivation of potato on the basis of joint ownership without rebuttal to the additional evidence admitted on record or contentions raised by the appellant. - addition deleted - AT

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