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    <description>The appeal was partly allowed. The issue of profit estimation was remitted back to the Assessing Officer for fresh consideration, while the estimation of agricultural income was adjusted based on the correct land holding, reducing the addition to Rs. 20,62,500.</description>
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      <description>The appeal was partly allowed. The issue of profit estimation was remitted back to the Assessing Officer for fresh consideration, while the estimation of agricultural income was adjusted based on the correct land holding, reducing the addition to Rs. 20,62,500.</description>
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