https://www.taxtmi.com/caselaws?id=351591 The ITAT partially allowed the appeal, reducing the trading addition but upholding the treatment of agricultural income as business income. The importance of maintaining proper records and providing adequate evidence to support income declarations was emphasized, highlighting compliance with tax regulations and the burden of proof on the taxpayer. en-us Tue, 21 Nov 2017 00:00:00 +0530 Tue, 28 Nov 2017 07:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351591 The ITAT partially allowed the appeal, reducing the trading addition but upholding the treatment of agricultural income as business income. The importance of maintaining proper records and providing adequate evidence to support income declarations was emphasized, highlighting compliance with tax regulations and the burden of proof on the taxpayer. Case-Laws Income Tax Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351591