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    <title>2020 (5) TMI 510 - ITAT AHMEDABAD</title>
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    <description>The ITAT partly allowed the appeals for A.Y. 2003-04 &amp;amp; 2004-05, reducing the total disallowance amount in each case. The assessing officer&#039;s addition of excess agricultural income from kismis was re-evaluated, resulting in a reduced disallowance of Rs. 2,58,321. Additionally, the income from undisclosed sources was restricted to Rs. 90,000, based on the ITAT&#039;s assessment. Both appeals by the assessee were partly allowed, reflecting a decrease in the total disallowance following a thorough re-examination of agricultural income and kismis sale prices.</description>
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      <link>https://www.taxtmi.com/caselaws?id=395477</link>
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