https://www.taxtmi.com/caselaws?id=181306 The Tribunal upheld the CIT(A)'s decision, granting exemption under section 10(37) of the Income-tax Act, 1961, and accepting the agricultural income claim. It was confirmed that the appellant fulfilled all conditions for exemption and provided substantial evidence of agricultural activity, leading to the dismissal of the Revenue's appeal. The Tribunal criticized the AO for insufficient verification and inquiry, emphasizing the importance of the 7/12 Utara document as a valid State Government Authority record. The order was issued on 14/8/2015. en-us Fri, 14 Aug 2015 00:00:00 +0530 Wed, 13 Apr 2016 10:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181306 The Tribunal upheld the CIT(A)'s decision, granting exemption under section 10(37) of the Income-tax Act, 1961, and accepting the agricultural income claim. It was confirmed that the appellant fulfilled all conditions for exemption and provided substantial evidence of agricultural activity, leading to the dismissal of the Revenue's appeal. The Tribunal criticized the AO for insufficient verification and inquiry, emphasizing the importance of the 7/12 Utara document as a valid State Government Authority record. The order was issued on 14/8/2015. Case-Laws Income Tax Fri, 14 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181306