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    <title>2012 (4) TMI 616 - ITAT HYDERABAD</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision in two appeals by the Revenue for the assessment years 2004-05 and 2007-08. The Tribunal confirmed the eligibility of the assessee for deductions under relevant sections of the Income Tax Act, allowing claimed expenses as business expenditure and agricultural income. The Tribunal dismissed the Revenue&#039;s appeals, affirming the CIT(A)&#039;s decisions and denying the Revenue&#039;s claims for disallowances.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision in two appeals by the Revenue for the assessment years 2004-05 and 2007-08. The Tribunal confirmed the eligibility of the assessee for deductions under relevant sections of the Income Tax Act, allowing claimed expenses as business expenditure and agricultural income. The Tribunal dismissed the Revenue&#039;s appeals, affirming the CIT(A)&#039;s decisions and denying the Revenue&#039;s claims for disallowances.</description>
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