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    <title>Assessee&#039;s Agricultural Income Claim Rejected Due to Inadequate Records and Lack of Evidence.</title>
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    <description>Agricultural income - assessee had expressed its inability to substantiate the same on the ground that he has not maintained any books of account. Under these circumstances, the entire agricultural income declared by the assessee cannot be accepted. - AT</description>
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      <description>Agricultural income - assessee had expressed its inability to substantiate the same on the ground that he has not maintained any books of account. Under these circumstances, the entire agricultural income declared by the assessee cannot be accepted. - AT</description>
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