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2004 (12) TMI 630 - AT - Income TaxExtract: ....... assessee. Considering the facts and circumstances of the present case we are of the view that the CIT(A) was fully justified in coming to the conclusion that the income in question was agricultural income. We therefore, confirm the order of the CIT(A) and dismiss the appeal by the Revenue. 14. In the result, the appeal by the Revenue is dismissed.
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