https://www.taxtmi.com/caselaws?id=368328 The Tribunal upheld the decision to treat the declared agricultural income as non-agricultural income under section 68. The Assessing Officer and CIT(A) found insufficient evidence linking the income to agriculture or establishing the appellant's ownership of the properties. Despite the appellant's claims of involvement in agricultural activities, the lack of documentation supporting ownership led to the conclusion that the appellant was not entitled to the agricultural income. As a result, the income was added under section 68 as income from other sources, and the appeal was dismissed. en-us Thu, 04 Oct 2018 00:00:00 +0530 Sat, 06 Oct 2018 07:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368328 The Tribunal upheld the decision to treat the declared agricultural income as non-agricultural income under section 68. The Assessing Officer and CIT(A) found insufficient evidence linking the income to agriculture or establishing the appellant's ownership of the properties. Despite the appellant's claims of involvement in agricultural activities, the lack of documentation supporting ownership led to the conclusion that the appellant was not entitled to the agricultural income. As a result, the income was added under section 68 as income from other sources, and the appeal was dismissed. Case-Laws Income Tax Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368328