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    <title>2025 (11) TMI 1485 - ITAT RANCHI</title>
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    <description>ITAT Ranchi held that the income in dispute was agricultural income, not income from other sources. Relying on a certificate issued by the Village Mukhia, the Tribunal accepted that the assessee owned 6 acres of agricultural land and was actually engaged in agriculture. Consequently, the addition made by the AO and sustained by the CIT(A) for both assessment years was found unsustainable. The Tribunal deleted the entire addition and allowed the assessee&#039;s appeals in full.</description>
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      <title>2025 (11) TMI 1485 - ITAT RANCHI</title>
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      <description>ITAT Ranchi held that the income in dispute was agricultural income, not income from other sources. Relying on a certificate issued by the Village Mukhia, the Tribunal accepted that the assessee owned 6 acres of agricultural land and was actually engaged in agriculture. Consequently, the addition made by the AO and sustained by the CIT(A) for both assessment years was found unsustainable. The Tribunal deleted the entire addition and allowed the assessee&#039;s appeals in full.</description>
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