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    <title>2009 (7) TMI 613 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The appeal under Section 260A of the Income-tax Act, 1961 against the Income-tax Appellate Tribunal&#039;s order for the assessment year 2000-01 was dismissed. The appellant&#039;s challenges regarding the appreciation of evidence related to the sale of safeda trees and agriculture income were not accepted. Despite presenting photographs and witness testimonies, the evidence was deemed not credible by the authorities. The Tribunal&#039;s decision, based on detailed reasons provided in the judgment, was upheld as reasonable and not speculative. The appeal was ultimately dismissed, affirming the Tribunal&#039;s decision on the sale of safeda trees and agriculture income.</description>
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    <pubDate>Wed, 22 Jul 2009 00:00:00 +0530</pubDate>
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      <title>2009 (7) TMI 613 - PUNJAB &amp; HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=76323</link>
      <description>The appeal under Section 260A of the Income-tax Act, 1961 against the Income-tax Appellate Tribunal&#039;s order for the assessment year 2000-01 was dismissed. The appellant&#039;s challenges regarding the appreciation of evidence related to the sale of safeda trees and agriculture income were not accepted. Despite presenting photographs and witness testimonies, the evidence was deemed not credible by the authorities. The Tribunal&#039;s decision, based on detailed reasons provided in the judgment, was upheld as reasonable and not speculative. The appeal was ultimately dismissed, affirming the Tribunal&#039;s decision on the sale of safeda trees and agriculture income.</description>
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      <pubDate>Wed, 22 Jul 2009 00:00:00 +0530</pubDate>
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