https://www.taxtmi.com/caselaws?id=393872 The Tribunal partially allowed the appeal, deleting the addition of Rs. 5 lakh under section 68 of the Act. However, the remaining balance of Rs. 11,93,770 attributed to agricultural income was remanded back to the Assessing Officer for further examination. The Tribunal emphasized the necessity for the assessee to provide substantial proof of agricultural income to justify the cash payment, highlighting the importance of furnishing conclusive documentary evidence to support income source claims in cases of disputed cash payments. en-us Wed, 26 Feb 2020 00:00:00 +0530 Tue, 24 Mar 2020 12:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393872 The Tribunal partially allowed the appeal, deleting the addition of Rs. 5 lakh under section 68 of the Act. However, the remaining balance of Rs. 11,93,770 attributed to agricultural income was remanded back to the Assessing Officer for further examination. The Tribunal emphasized the necessity for the assessee to provide substantial proof of agricultural income to justify the cash payment, highlighting the importance of furnishing conclusive documentary evidence to support income source claims in cases of disputed cash payments. Case-Laws Income Tax Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393872