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    <title>2018 (10) TMI 804 - ITAT COCHIN</title>
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    <description>The Tribunal upheld the Income-tax Authorities&#039; decision to treat agricultural income as non-agricultural income under section 68, as the appellant failed to prove ownership or receipt of agricultural income. The Tribunal referred to a previous case where the appellant&#039;s appeal was dismissed due to insufficient evidence. Consequently, the Tribunal confirmed the addition of the sum as income from other sources and dismissed the current appeal.</description>
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      <description>The Tribunal upheld the Income-tax Authorities&#039; decision to treat agricultural income as non-agricultural income under section 68, as the appellant failed to prove ownership or receipt of agricultural income. The Tribunal referred to a previous case where the appellant&#039;s appeal was dismissed due to insufficient evidence. Consequently, the Tribunal confirmed the addition of the sum as income from other sources and dismissed the current appeal.</description>
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