https://www.taxtmi.com/caselaws?id=273559 Agricultural income or loss can be recognised where the assessee proves actual agricultural operations, even if the lands are not owned by it. The Tribunal found, as a matter of fact, that the assessee had carried on such operations and that the revenue had accepted similar treatment in earlier years. Because no material was produced to displace that factual finding, interference was not warranted. The claim was therefore upheld and the revenue's challenge failed. en-us Fri, 05 Aug 2011 00:00:00 +0530 Mon, 02 Jul 2018 16:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273559 Agricultural income or loss can be recognised where the assessee proves actual agricultural operations, even if the lands are not owned by it. The Tribunal found, as a matter of fact, that the assessee had carried on such operations and that the revenue had accepted similar treatment in earlier years. Because no material was produced to displace that factual finding, interference was not warranted. The claim was therefore upheld and the revenue's challenge failed. Case-Laws Income Tax Fri, 05 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273559