https://www.taxtmi.com/caselaws?id=65803 Undisputed ownership of agricultural land, together with acceptance of similar agricultural income in the immediately following assessment years, supported the assessee's claim that the amount represented agricultural income. On those surrounding probabilities, the claim could not be rejected merely for want of further evidence, and there was no rational basis to treat the amount as income from undisclosed sources. The addition was therefore deleted. en-us Fri, 17 Feb 1984 00:00:00 +0530 Fri, 18 Feb 2011 17:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65803 Undisputed ownership of agricultural land, together with acceptance of similar agricultural income in the immediately following assessment years, supported the assessee's claim that the amount represented agricultural income. On those surrounding probabilities, the claim could not be rejected merely for want of further evidence, and there was no rational basis to treat the amount as income from undisclosed sources. The addition was therefore deleted. Case-Laws Income Tax Fri, 17 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65803