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2020 (4) TMI 557 - ITAT CHENNAIAssessment of agricultural income under the head 'income from other sources' - HELD THAT:- As decided in own case [2016 (10) TMI 1306 - ITAT CHENNAI] we allow 75% of the income declared by assessee as agricultural income , by relying on the decision of Radhasoami Satsang v. CIT [1991 (11) TMI 2 - SUPREME COURT] in order to maintain consistency. We note that learned CIT(A) accepted agriculture income from said lands held by assessee to the tune of ₹ 10,000/- per acre for impugned ay and Revenue has neither filed any appeal nor filed any cross objections against the said decision of learned CIT(A) accepting agricultural income partially from said land to the tune of ₹ 10,000/- per acre. Decided partly in favour of assessee.
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