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    <title>1989 (3) TMI 7 - CALCUTTA High Court</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, affirming the inclusion of agricultural income as undisclosed income due to the assessee&#039;s failure to provide sufficient evidence. The Tribunal&#039;s thorough analysis supported the decision, emphasizing the burden of proof on the assessee. The Court ruled in favor of the Revenue, highlighting the significance of genuine documentary evidence in tax assessments.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, affirming the inclusion of agricultural income as undisclosed income due to the assessee&#039;s failure to provide sufficient evidence. The Tribunal&#039;s thorough analysis supported the decision, emphasizing the burden of proof on the assessee. The Court ruled in favor of the Revenue, highlighting the significance of genuine documentary evidence in tax assessments.</description>
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