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    <title>2013 (12) TMI 1678 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court dismissed the Income Tax Appeal, affirming the findings of fact by the CIT (A) and ITAT regarding the diary entries and agricultural income. The Court held that these findings did not raise substantial questions of law as framed in the appeal memo, leading to the dismissal of the appeal.</description>
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      <description>The High Court dismissed the Income Tax Appeal, affirming the findings of fact by the CIT (A) and ITAT regarding the diary entries and agricultural income. The Court held that these findings did not raise substantial questions of law as framed in the appeal memo, leading to the dismissal of the appeal.</description>
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