Assessee Wins Case: Fertile Land Yields Higher Crop Output Than Tehsildar's Report Estimated, Claim Allowed by Officer.

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....Agricultural income - At first the AO estimated the gross agricultural produce on the basis of a report from the Tehsildar but when the same was agitated by the assessee claiming that the land owned by the asessee was more fertile and capable of yielding more crops in comparison to an average land as reported by the Tehsildar. - Claim of assessee allowed.....