Bench: Shri Laliet Kumar & Shri S. Balakrishnan
68,54,000/-. (3) Part of the agricultural income is considered as income u/s 69A to the tune of Rs. 20,93,704/-. Aggrieved by the order of the Assessing Officer on the above additions and denial of deduction u/s 80IB(11A) of the Act, the assessee preferred an appeal before the Ld. CIT(A). 3. On appeal, after considering