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    <title>2015 (10) TMI 1392 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the lower authorities&#039; decision, dismissing the appeal challenging the addition of excess agricultural income under &#039;income from other sources&#039; for the assessment year 2009-10. The appellant failed to prove the declared agricultural income as earned from operations, leading to its classification as &#039;income from other sources.&#039; The Tribunal rejected the claim regarding the father&#039;s income due to insufficient evidence and improper procedure for presenting additional evidence. Consequently, the appeal was dismissed, affirming the addition of excess agricultural income as &#039;income from other sources.&#039;</description>
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    <pubDate>Wed, 29 Oct 2014 00:00:00 +0530</pubDate>
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      <title>2015 (10) TMI 1392 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=266117</link>
      <description>The Tribunal upheld the lower authorities&#039; decision, dismissing the appeal challenging the addition of excess agricultural income under &#039;income from other sources&#039; for the assessment year 2009-10. The appellant failed to prove the declared agricultural income as earned from operations, leading to its classification as &#039;income from other sources.&#039; The Tribunal rejected the claim regarding the father&#039;s income due to insufficient evidence and improper procedure for presenting additional evidence. Consequently, the appeal was dismissed, affirming the addition of excess agricultural income as &#039;income from other sources.&#039;</description>
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      <pubDate>Wed, 29 Oct 2014 00:00:00 +0530</pubDate>
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