Assessee entitled to deduction u/s 801A without subtracting government subsidy; claim approved by Tribunal.

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....Deduction u/s 801A - the Tribunal has rightly held that the assessee is entitled for deduction under Section 801A of the Income Tax Act, 1961 without deducting the amount of subsidy given by the Government to the farmers and accordingly allowed the claim of the asseessee. - HC....