https://www.taxtmi.com/caselaws?id=388081 The Tribunal partly allowed the appeal, addressing issues relating to exemption under section 54, addition of foreign trip expenses, and disallowance of agricultural income. The Tribunal set aside the addition for further verification regarding the exemption claim under section 54 due to lack of conclusive evidence. Expenses for foreign trips were treated as undisclosed income as the assessee failed to prove they were borne by hosts. The disallowance of agricultural income was reversed based on lack of evidence and inconsistency in treatment by the revenue department. en-us Wed, 30 Oct 2019 00:00:00 +0530 Thu, 07 Nov 2019 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388081 The Tribunal partly allowed the appeal, addressing issues relating to exemption under section 54, addition of foreign trip expenses, and disallowance of agricultural income. The Tribunal set aside the addition for further verification regarding the exemption claim under section 54 due to lack of conclusive evidence. Expenses for foreign trips were treated as undisclosed income as the assessee failed to prove they were borne by hosts. The disallowance of agricultural income was reversed based on lack of evidence and inconsistency in treatment by the revenue department. Case-Laws Income Tax Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388081