https://www.taxtmi.com/caselaws?id=11399 The High Court ruled in favor of the assessee on all three issues raised in the case. The Court upheld the Income-tax Appellate Tribunal's decision to accept the cash balance as agricultural income for rate purposes, emphasizing the lack of specific challenges to the Tribunal's findings. The Court also supported the Tribunal's factual determination of agricultural income without considering human conduct in assessing the income declaration. Additionally, the Court declined to intervene in the Tribunal's decision not to remand the case for further consideration based on new submissions, citing the limited scope of its jurisdiction in addressing such matters. en-us Wed, 20 Aug 2003 00:00:00 +0530 Fri, 07 Aug 2009 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11399 The High Court ruled in favor of the assessee on all three issues raised in the case. The Court upheld the Income-tax Appellate Tribunal's decision to accept the cash balance as agricultural income for rate purposes, emphasizing the lack of specific challenges to the Tribunal's findings. The Court also supported the Tribunal's factual determination of agricultural income without considering human conduct in assessing the income declaration. Additionally, the Court declined to intervene in the Tribunal's decision not to remand the case for further consideration based on new submissions, citing the limited scope of its jurisdiction in addressing such matters. Case-Laws Income Tax Wed, 20 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11399