https://www.taxtmi.com/caselaws?id=181773 The ITAT partially allowed the appeal, restoring some credits for further examination under section 68 of the Income Tax Act. The addition of credits totaling Rs. 3,00,000 and Rs. 1,00,000 was deleted based on evidence presented, with two credits sent back for reconsideration by the AO. Additionally, the treatment of agricultural income was adjusted, with a revised net agricultural income of Rs. 2,90,100 established, and the remaining difference treated as income from other sources. en-us Fri, 06 Nov 2009 00:00:00 +0530 Sat, 23 Apr 2016 17:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181773 The ITAT partially allowed the appeal, restoring some credits for further examination under section 68 of the Income Tax Act. The addition of credits totaling Rs. 3,00,000 and Rs. 1,00,000 was deleted based on evidence presented, with two credits sent back for reconsideration by the AO. Additionally, the treatment of agricultural income was adjusted, with a revised net agricultural income of Rs. 2,90,100 established, and the remaining difference treated as income from other sources. Case-Laws Income Tax Fri, 06 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181773