https://www.taxtmi.com/caselaws?id=392587 The Appellate Tribunal partially allowed the appeal in the case concerning the assessment of an individual's income for AY 2014-15. The Tribunal acknowledged the appellant's engagement in agricultural operations and disagreed with the CIT(A)'s findings. It restricted the agricultural income addition to Rs. 22,68,500 and sustained an addition of Rs. 10 lakhs. The decision emphasized the importance of consistency in assessing agricultural income and the need to establish the onus of proof, reflecting a balanced approach by considering evidence and past assessment history. en-us Wed, 08 Jan 2020 00:00:00 +0530 Mon, 24 Feb 2020 09:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392587 The Appellate Tribunal partially allowed the appeal in the case concerning the assessment of an individual's income for AY 2014-15. The Tribunal acknowledged the appellant's engagement in agricultural operations and disagreed with the CIT(A)'s findings. It restricted the agricultural income addition to Rs. 22,68,500 and sustained an addition of Rs. 10 lakhs. The decision emphasized the importance of consistency in assessing agricultural income and the need to establish the onus of proof, reflecting a balanced approach by considering evidence and past assessment history. Case-Laws Income Tax Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392587