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    <title>2014 (12) TMI 1391 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the Tribunal and CIT (Appeals) decisions, ruling in favor of the assessee by accepting the declared agricultural income as no evidence of other income sources was proven by the Assessing Officer. The Court found the Tribunal&#039;s decision justified based on the evidence presented, including documentation of Eucalyptus/Nilgiri trees planting supporting the agricultural income. The High Court dismissed the revenue&#039;s appeals, affirming the lower authorities&#039; factual findings and reasoning.</description>
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    <pubDate>Wed, 03 Dec 2014 00:00:00 +0530</pubDate>
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      <title>2014 (12) TMI 1391 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=299851</link>
      <description>The High Court upheld the Tribunal and CIT (Appeals) decisions, ruling in favor of the assessee by accepting the declared agricultural income as no evidence of other income sources was proven by the Assessing Officer. The Court found the Tribunal&#039;s decision justified based on the evidence presented, including documentation of Eucalyptus/Nilgiri trees planting supporting the agricultural income. The High Court dismissed the revenue&#039;s appeals, affirming the lower authorities&#039; factual findings and reasoning.</description>
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      <pubDate>Wed, 03 Dec 2014 00:00:00 +0530</pubDate>
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