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    <title>2022 (1) TMI 123 - ITAT SURAT</title>
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    <description>The Tribunal upheld the legitimacy of the assessees&#039; agricultural income, supported by substantial land holdings and consistent agricultural activities. The addition for unexplained jewellery was deleted as it fell within permissible limits, and unexplained foreign travel expenses were considered minor and covered by household withdrawals from agricultural income. All appeals by the assessees were allowed, and the additions made by the Assessing Officer were deleted.</description>
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      <description>The Tribunal upheld the legitimacy of the assessees&#039; agricultural income, supported by substantial land holdings and consistent agricultural activities. The addition for unexplained jewellery was deleted as it fell within permissible limits, and unexplained foreign travel expenses were considered minor and covered by household withdrawals from agricultural income. All appeals by the assessees were allowed, and the additions made by the Assessing Officer were deleted.</description>
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