https://www.taxtmi.com/caselaws?id=177283 The Tribunal ruled in favor of the assessee in an appeal under section 260A of the Income-tax Act, 1961 for the assessment year 1999-2000. The dispute over the addition of agricultural income as "Income from other sources" was resolved in favor of the assessee. The Tribunal found that the assessee had adequately proven the genuineness of the income earned from the sale of trees by providing documentary evidence and billwise details. The burden of proof was deemed to have shifted to the revenue, who failed to disprove the authenticity of the transaction. Consequently, the appeal filed by the revenue was dismissed. en-us Thu, 24 Jul 2008 00:00:00 +0530 Wed, 06 Jan 2016 15:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177283 The Tribunal ruled in favor of the assessee in an appeal under section 260A of the Income-tax Act, 1961 for the assessment year 1999-2000. The dispute over the addition of agricultural income as "Income from other sources" was resolved in favor of the assessee. The Tribunal found that the assessee had adequately proven the genuineness of the income earned from the sale of trees by providing documentary evidence and billwise details. The burden of proof was deemed to have shifted to the revenue, who failed to disprove the authenticity of the transaction. Consequently, the appeal filed by the revenue was dismissed. Case-Laws Income Tax Thu, 24 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177283