https://www.taxtmi.com/caselaws?id=381158 The Tribunal partially allowed the appeals for AY 2013-14 and AY 2014-15, directing a consistent approach in estimating agricultural income at Rs. 50,000 per acre per annum. The order granted additional relief to the assessee, adjusting the share to Rs. 12,50,000, which included relief by CIT(A). The Tribunal emphasized the importance of consistency and proper substantiation of claims, acknowledging the documentary evidence provided by the assessee and revising the estimation made by CIT(A). en-us Wed, 29 May 2019 00:00:00 +0530 Tue, 04 Jun 2019 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381158 The Tribunal partially allowed the appeals for AY 2013-14 and AY 2014-15, directing a consistent approach in estimating agricultural income at Rs. 50,000 per acre per annum. The order granted additional relief to the assessee, adjusting the share to Rs. 12,50,000, which included relief by CIT(A). The Tribunal emphasized the importance of consistency and proper substantiation of claims, acknowledging the documentary evidence provided by the assessee and revising the estimation made by CIT(A). Case-Laws Income Tax Wed, 29 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381158