https://www.taxtmi.com/caselaws?id=336302 The Tribunal allowed the appeal of the assessee, directing the deletion of additions made by the Assessing Officer. The Tribunal emphasized that sustaining the additions would result in double taxation, especially concerning the undisclosed investment in immovable property already included in the son's income tax return. Additionally, the Tribunal ruled in favor of the appellant regarding the treatment of agricultural income as income from undisclosed sources, highlighting the exemption of agricultural income from taxation and accepting the evidence provided by the appellant regarding agricultural activities. en-us Tue, 06 Dec 2016 00:00:00 +0530 Tue, 06 Oct 2020 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336302 The Tribunal allowed the appeal of the assessee, directing the deletion of additions made by the Assessing Officer. The Tribunal emphasized that sustaining the additions would result in double taxation, especially concerning the undisclosed investment in immovable property already included in the son's income tax return. Additionally, the Tribunal ruled in favor of the appellant regarding the treatment of agricultural income as income from undisclosed sources, highlighting the exemption of agricultural income from taxation and accepting the evidence provided by the appellant regarding agricultural activities. Case-Laws Income Tax Tue, 06 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336302