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2014 (1) TMI 1404 - AT - Income TaxTreatment of agricultural land situated in Goa - Held that:- The order of the CIT(A) is merely based upon the findings of the AO without verifying the claims made before him - In the earlier years agricultural income was earned from the said land and declared to the tax authorities - The population therein is less than 10000 and it is beyond 25 kms from the notified area - The issue has been restored for fresh adjudication with regards to the claim made by the assessee.
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