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    <title>2018 (12) TMI 900 - ITAT CHANDIGARH</title>
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    <description>The tribunal partially allowed the appeal regarding the assessment of unexplained cash deposits in bank accounts, attributing a portion of the deposits to the income returned by the assessee and agricultural income. However, the appeal concerning the treatment of agricultural income as undisclosed income was dismissed due to lack of evidence establishing separate ownership of the land and income attribution.</description>
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      <description>The tribunal partially allowed the appeal regarding the assessment of unexplained cash deposits in bank accounts, attributing a portion of the deposits to the income returned by the assessee and agricultural income. However, the appeal concerning the treatment of agricultural income as undisclosed income was dismissed due to lack of evidence establishing separate ownership of the land and income attribution.</description>
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