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    <description>The Tribunal partly allowed the appeal, remanding the issue of agricultural income back to the Assessing Officer for reconsideration. The disallowance of the business loss and the addition of lease rent as income were upheld.</description>
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      <description>The Tribunal partly allowed the appeal, remanding the issue of agricultural income back to the Assessing Officer for reconsideration. The disallowance of the business loss and the addition of lease rent as income were upheld.</description>
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