https://www.taxtmi.com/caselaws?id=385635 The Tribunal upheld the decision of the Assessing Officer to disallow a portion of the claimed agricultural income for the assessment year 2013-14. The assessee failed to provide substantial evidence, particularly the adangal extract, to support cultivation claims. Discrepancies in the details provided and inconsistencies in crop cultivation led to the conclusion that not all income was derived from agriculture. The Tribunal confirmed the lower authority's decision to disallow Rs. 10 lakhs from the total income, as the evidence presented was insufficient. The appeal filed by the assessee was dismissed, affirming the Assessing Officer's decision. en-us Fri, 05 Jul 2019 00:00:00 +0530 Tue, 10 Sep 2019 06:05:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385635 The Tribunal upheld the decision of the Assessing Officer to disallow a portion of the claimed agricultural income for the assessment year 2013-14. The assessee failed to provide substantial evidence, particularly the adangal extract, to support cultivation claims. Discrepancies in the details provided and inconsistencies in crop cultivation led to the conclusion that not all income was derived from agriculture. The Tribunal confirmed the lower authority's decision to disallow Rs. 10 lakhs from the total income, as the evidence presented was insufficient. The appeal filed by the assessee was dismissed, affirming the Assessing Officer's decision. Case-Laws Income Tax Fri, 05 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385635