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2013 (8) TMI 76 - ITAT DELHIAssessment of income - whether CIT(A) erred in confirming the addition to the extent of Rs.2,70,000/- as income from other sources instead of exempt agricultural income - Held that:- Considering the material available on record claim of the assessee regarding cultivation of 180 bigha of land was accepted by the CIT(A) who has taken an amount of Rs.3500/- per bigha as net income from agricultural operations. He has taken Rs.6500/- to Rs.7000/- per bigha as gross amount of sugar cane value which on the basis of 50 qtl. yield per bigha gives a rate of Rs.130/- per qtl. of sugar cane which the AR has claimed and which the CIT(A) has also considered. CIT(A) only deducted the amount of agricultural expenses which he estimated at 50% of gross receipts which is justified. AR has not commented anything about expenses, he only insisted that that rate of sugar cane should have been taken @ Rs.130/- per qtl. which was taken by CIT(A) and after reducing expenses, he arrived at Rs.3500/- being net income per bigha. Therefore, no infirmity in the order of CIT(A) - appeal filed by the assessee dismissed
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