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    <description>The Tribunal reversed the CIT(A)&#039;s decision, holding that agricultural income tax paid by the assessee cannot be deducted under section 43B of the Income-tax Act. The appeals by the Revenue were partly allowed, indicating a reversal of the CIT(A)&#039;s decision on the deductibility of agricultural income tax paid by the assessee.</description>
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      <description>The Tribunal reversed the CIT(A)&#039;s decision, holding that agricultural income tax paid by the assessee cannot be deducted under section 43B of the Income-tax Act. The appeals by the Revenue were partly allowed, indicating a reversal of the CIT(A)&#039;s decision on the deductibility of agricultural income tax paid by the assessee.</description>
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