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    <title>2013 (11) TMI 60 - ITAT DELHI</title>
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    <description>The ITAT partially allowed the assessee&#039;s appeal, estimating the net agricultural income at Rs. 4,00,000/- for the assessment year in question. The decision was based on corroborative statements from villagers and circumstances indicating the cultivation and sale of saffeda trees by the assessee. The ITAT emphasized the importance of justice in the decision-making process.</description>
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