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    <title>2017 (8) TMI 28 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, emphasizing the need for a comprehensive review of the computation of agricultural income. It found the CIT(A)&#039;s order to be flawed as it disregarded crucial evidence, leading to arbitrary conclusions. The Tribunal admitted additional evidence post CIT(A)&#039;s decision, highlighting its importance in determining the genuineness of transactions and agricultural income. The case was remitted back to the Assessing Officer for reconsideration, ensuring a fair opportunity for the assessee to present relevant evidence and arguments.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, emphasizing the need for a comprehensive review of the computation of agricultural income. It found the CIT(A)&#039;s order to be flawed as it disregarded crucial evidence, leading to arbitrary conclusions. The Tribunal admitted additional evidence post CIT(A)&#039;s decision, highlighting its importance in determining the genuineness of transactions and agricultural income. The case was remitted back to the Assessing Officer for reconsideration, ensuring a fair opportunity for the assessee to present relevant evidence and arguments.</description>
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