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    <title>2023 (8) TMI 383 - ITAT CHENNAI</title>
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    <description>The Tribunal partially allowed the appeals filed by the assessee for the three assessment years, directing the AO to allow 50% of the agricultural income claimed. The judgment emphasized the importance of providing credible evidence to support claims and highlighted the need for parties to substantiate their cases with necessary evidence and reasons.</description>
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      <description>The Tribunal partially allowed the appeals filed by the assessee for the three assessment years, directing the AO to allow 50% of the agricultural income claimed. The judgment emphasized the importance of providing credible evidence to support claims and highlighted the need for parties to substantiate their cases with necessary evidence and reasons.</description>
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