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2009 (7) TMI 613 - PUNJAB & HARYANA HIGH COURTExemption- The assessee claimed agricultural income from sale of safeda trees by producing documentary evidence thereof which was disbelieved by the Assessing officer. The view of the Assessing officer was confirmed by Commissioner (Appeals) as well as the Tribunal. Held- dismissing the appeal, that the concurrent finding of the authorities below were not perverse so as to call for interfere.
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