https://www.taxtmi.com/caselaws?id=326898 A claim of agricultural income requires credible evidence of agricultural operations, produce, labour and supporting records; absent proof, the receipt may be treated as income from other sources under section 2(1A). Interest paid for delayed remittance of TDS is treated as penal in nature and is not allowable as a deduction under section 37(1). In a civil contracting business, an ad hoc disallowance of labour charges may be moderated where full verification is impracticable, and the estimate should be confined to a reasonable level. en-us Wed, 16 Mar 2016 00:00:00 +0530 Wed, 27 Apr 2016 10:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326898 A claim of agricultural income requires credible evidence of agricultural operations, produce, labour and supporting records; absent proof, the receipt may be treated as income from other sources under section 2(1A). Interest paid for delayed remittance of TDS is treated as penal in nature and is not allowable as a deduction under section 37(1). In a civil contracting business, an ad hoc disallowance of labour charges may be moderated where full verification is impracticable, and the estimate should be confined to a reasonable level. Case-Laws Income Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326898