https://www.taxtmi.com/caselaws?id=249482 The Tribunal remitted the matter of agricultural income back to the AO for thorough verification, upheld the treatment of income from land sales as business income for certain properties, and remitted the issue of addition under Section 41(1) back to the CIT(A) for detailed examination. The appeals of the Revenue were partly allowed for statistical purposes, while the appeals of the assessee were dismissed. en-us Fri, 11 Jul 2014 00:00:00 +0530 Tue, 15 Jul 2014 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249482 The Tribunal remitted the matter of agricultural income back to the AO for thorough verification, upheld the treatment of income from land sales as business income for certain properties, and remitted the issue of addition under Section 41(1) back to the CIT(A) for detailed examination. The appeals of the Revenue were partly allowed for statistical purposes, while the appeals of the assessee were dismissed. Case-Laws Income Tax Fri, 11 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249482