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Agricultural Income Adjusted: 50% Allowance Due to Unorganized Sector and Insufficient Crop Details for Specific Year.
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....Disallowance of agricultural income - the agricultural sector continues to remain unorganized and the agricultural produces are sold in an unregulated market - considering the relevant financial year as well as lack of details of the crop cultivated in the dry land, we are of the considered opinion that 50% of the claim of assessee’s share of income would meet the ends of justice.....