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    <description>The ITAT allowed the appeal of the assessee, deleting the addition of Rs. 62,150 made by the ITO and upheld by the AAC. The ITAT found the yield and shortage shown by the assessee to be reasonable and genuine, contrary to the authorities&#039; findings. Consequently, the addition on account of low yield was deemed unjustified, leading to the successful appeal of the assessee.</description>
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      <description>The ITAT allowed the appeal of the assessee, deleting the addition of Rs. 62,150 made by the ITO and upheld by the AAC. The ITAT found the yield and shortage shown by the assessee to be reasonable and genuine, contrary to the authorities&#039; findings. Consequently, the addition on account of low yield was deemed unjustified, leading to the successful appeal of the assessee.</description>
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