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<h1>Tribunal confirms tea estate income as agricultural, rejects revenue's challenge.</h1> The tribunal upheld the AAC's decision to grant relief by taxing only 40% of the lease income from a tea estate, confirming that the income qualifies as ... - The appeal relates to the exemption claim of income from leasing a tea estate. The ITO rejected the claim, but the AAC granted relief by taxing only 40% of the lease income. The revenue appealed, arguing the income was not primarily from agricultural land. The tribunal confirmed the AAC's decision, stating the lease income falls under the definition of agricultural income. The appeal was dismissed.
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