https://www.taxtmi.com/caselaws?id=256003 The Tribunal allowed the appeals, overturning the CIT(A)'s decision and ruling in favor of the appellant. The Tribunal found that the appellant adequately demonstrated ownership of agricultural land, income from agricultural activities, and provided receipts supporting the declared income. The Tribunal disagreed with the CIT(A)'s decision to disallow 50% of the claimed agricultural income, stating that the appellant fulfilled the burden of proof regarding agricultural income for both years. Consequently, the disallowance was rejected, and the appellant's appeal was successful. en-us Wed, 24 Dec 2014 00:00:00 +0530 Mon, 02 Feb 2015 11:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256003 The Tribunal allowed the appeals, overturning the CIT(A)'s decision and ruling in favor of the appellant. The Tribunal found that the appellant adequately demonstrated ownership of agricultural land, income from agricultural activities, and provided receipts supporting the declared income. The Tribunal disagreed with the CIT(A)'s decision to disallow 50% of the claimed agricultural income, stating that the appellant fulfilled the burden of proof regarding agricultural income for both years. Consequently, the disallowance was rejected, and the appellant's appeal was successful. Case-Laws Income Tax Wed, 24 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256003