https://www.taxtmi.com/caselaws?id=69806 Detailed agricultural accounts, supported by receipts, expenditure records and sales evidence including supplies to the Food Corporation of India, were accepted as showing agricultural income. In the absence of material proving that the credits were non-agricultural, and given that year-to-year yield fluctuations were not abnormal enough to justify rejection of the accounts, an estimated substitution of income was unwarranted. The estimated addition treating part of the agricultural receipts as non-agricultural income was therefore deleted, and the departmental appeal failed. en-us Sat, 20 Jun 1981 00:00:00 +0530 Tue, 12 Apr 2011 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69806 Detailed agricultural accounts, supported by receipts, expenditure records and sales evidence including supplies to the Food Corporation of India, were accepted as showing agricultural income. In the absence of material proving that the credits were non-agricultural, and given that year-to-year yield fluctuations were not abnormal enough to justify rejection of the accounts, an estimated substitution of income was unwarranted. The estimated addition treating part of the agricultural receipts as non-agricultural income was therefore deleted, and the departmental appeal failed. Case-Laws Income Tax Sat, 20 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69806