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    <title>2017 (2) TMI 1112 - ITAT PUNE</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeals and dismissed the Revenue&#039;s appeals. It directed the Assessing Officer to estimate agricultural income based on 80% of the standard yield reported by ICAR and NHB without further deductions for contractual farming. The Tribunal upheld the CIT(A)&#039;s decision to delete additions for unexplained FDRs and allow deductions under section 80P(2)(a)(i).</description>
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      <description>The Tribunal partially allowed the assessee&#039;s appeals and dismissed the Revenue&#039;s appeals. It directed the Assessing Officer to estimate agricultural income based on 80% of the standard yield reported by ICAR and NHB without further deductions for contractual farming. The Tribunal upheld the CIT(A)&#039;s decision to delete additions for unexplained FDRs and allow deductions under section 80P(2)(a)(i).</description>
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