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    <title>2003 (2) TMI 426 - ITAT AMRITSAR</title>
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    <description>The Tribunal partially allowed the appeal, addressing the addition of agricultural income and household expenses. The Assessing Officer&#039;s additions were overturned due to lack of evidence and excessive estimations. The Tribunal directed the AO to consider any consequential relief regarding interest charges under sections 234A and 234B, providing detailed analysis and reasoning for each issue and ultimately granting relief to the assessee where additions were unsupported or excessive.</description>
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    <pubDate>Fri, 14 Feb 2003 00:00:00 +0530</pubDate>
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      <title>2003 (2) TMI 426 - ITAT AMRITSAR</title>
      <link>https://www.taxtmi.com/caselaws?id=117105</link>
      <description>The Tribunal partially allowed the appeal, addressing the addition of agricultural income and household expenses. The Assessing Officer&#039;s additions were overturned due to lack of evidence and excessive estimations. The Tribunal directed the AO to consider any consequential relief regarding interest charges under sections 234A and 234B, providing detailed analysis and reasoning for each issue and ultimately granting relief to the assessee where additions were unsupported or excessive.</description>
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      <pubDate>Fri, 14 Feb 2003 00:00:00 +0530</pubDate>
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