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1984 (2) TMI 168 - ITAT GAUHATIExtract: .......ue. There is, therefore, no rationale in not accepting the assessee plea with regard to the agricultural income in the year under consideration. Taking into account the probabilities of the case. I feel that the assessee claim should have been accepted. The addition made is in the circumstances, deleted. 6. In the result, the appeal stands allowed.
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