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    <description>The Tribunal modified the Ld. Pr. CIT(A)&#039;s order, restricting the assessing officer&#039;s examination to the admissibility of agriculture income rather than a complete denovo assessment. The Tribunal acknowledged the need to examine the issue of agriculture income admissibility but directed the A.O to focus solely on this specific issue raised in the show cause notice, without requiring a complete denovo assessment.</description>
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