https://www.taxtmi.com/caselaws?id=366798 Receipts claimed as agricultural income from sale and supply of sugarcane seeds were examined for exemption under section 10(1) and for inclusion within agricultural income under section 2(1A). The assessee relied on agricultural operations on leasehold land and supporting documents, but the Tribunal followed its earlier decision on materially similar facts and found that the record did not dislodge the concurrent findings of the lower authorities. The claim to agricultural income was not accepted, and the addition was sustained. en-us Fri, 07 Sep 2018 00:00:00 +0530 Mon, 10 Sep 2018 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366798 Receipts claimed as agricultural income from sale and supply of sugarcane seeds were examined for exemption under section 10(1) and for inclusion within agricultural income under section 2(1A). The assessee relied on agricultural operations on leasehold land and supporting documents, but the Tribunal followed its earlier decision on materially similar facts and found that the record did not dislodge the concurrent findings of the lower authorities. The claim to agricultural income was not accepted, and the addition was sustained. Case-Laws Income Tax Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366798