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2011 (11) TMI 657 - AT - Income TaxExtract: .......iture account in respect of agricultural income. Accordingly, we find no merit in the aforesaid addition of ₹ 1 lac and the same is directed to be deleted. The ground No.4 raised by the assessee is thus allowed. 13. In the result, the appeal filed by the assessee is partly allowed. Order Pronounced in the Open Court on 17th day of Nov., 2011.
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