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    <description>The ITAT upheld the initial estimate of agricultural income at &amp;amp;8377; 15,000 per acre for joint cultivation, directing equal distribution among the assessee and family members. However, the ITAT remanded the issue of personal expenses for verification of the assessee&#039;s residency status, setting aside the addition of &amp;amp;8377; 71,000 for low drawings towards personal expenses.</description>
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      <description>The ITAT upheld the initial estimate of agricultural income at &amp;amp;8377; 15,000 per acre for joint cultivation, directing equal distribution among the assessee and family members. However, the ITAT remanded the issue of personal expenses for verification of the assessee&#039;s residency status, setting aside the addition of &amp;amp;8377; 71,000 for low drawings towards personal expenses.</description>
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