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    <title>2018 (11) TMI 1486 - ITAT DELHI</title>
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    <description>The ITAT Delhi partly allowed the appeal, directing the AO to treat profits from land sales as capital gains. It upheld the addition of agricultural income as other sources due to lack of evidence. The addition of low household withdrawals was confirmed, emphasizing detailed analysis and lack of explanations.</description>
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      <description>The ITAT Delhi partly allowed the appeal, directing the AO to treat profits from land sales as capital gains. It upheld the addition of agricultural income as other sources due to lack of evidence. The addition of low household withdrawals was confirmed, emphasizing detailed analysis and lack of explanations.</description>
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