https://www.taxtmi.com/caselaws?id=249821 A claim that additional income from sale of cattle feed constituted agricultural income was not properly examined by the Revenue, despite cash sale details being on record. The Tribunal therefore required factual verification by the Assessing Officer and directed a fresh examination by way of a speaking order. The remand also covered the assessee's claim for exemption under section 10. The dispute concerned only the additional amount claimed as agricultural income, while the remaining agricultural income had already been accepted. No final substantive determination was made on the disputed income at this stage. en-us Wed, 11 Jun 2014 00:00:00 +0530 Fri, 25 Jul 2014 13:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249821 A claim that additional income from sale of cattle feed constituted agricultural income was not properly examined by the Revenue, despite cash sale details being on record. The Tribunal therefore required factual verification by the Assessing Officer and directed a fresh examination by way of a speaking order. The remand also covered the assessee's claim for exemption under section 10. The dispute concerned only the additional amount claimed as agricultural income, while the remaining agricultural income had already been accepted. No final substantive determination was made on the disputed income at this stage. Case-Laws Income Tax Wed, 11 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249821