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    <title>2025 (10) TMI 567 - ITAT CUTTACK</title>
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    <description>ITAT CUTTACK held that the assessee&#039;s agricultural activity and related expenses were satisfactorily proved by video, photographs, fertilizer bills (DAP, urea, pesticides) and a field enquiry noting paddy on the land; therefore receipts from agricultural produce and claimed expenses could not be doubted. The addition made by the AO was deleted and the assessee&#039;s grounds of appeal were allowed.</description>
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      <description>ITAT CUTTACK held that the assessee&#039;s agricultural activity and related expenses were satisfactorily proved by video, photographs, fertilizer bills (DAP, urea, pesticides) and a field enquiry noting paddy on the land; therefore receipts from agricultural produce and claimed expenses could not be doubted. The addition made by the AO was deleted and the assessee&#039;s grounds of appeal were allowed.</description>
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