https://www.taxtmi.com/highlights?id=56533 Receipt or accrual of any real income - Agricultural income - the tribunal has recorded the finding that the assessee was neither in possession of the agricultural land nor he performed any agricultural activity. Therefore, the question of earning any agricultural income does not arise. - The aforesaid findings are pure findings of facts which have been recorded on meticulous appreciation of evidence on record. - HC en-us Mon, 01 Feb 2021 07:23:38 +0530 Mon, 01 Feb 2021 07:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56533 Receipt or accrual of any real income - Agricultural income - the tribunal has recorded the finding that the assessee was neither in possession of the agricultural land nor he performed any agricultural activity. Therefore, the question of earning any agricultural income does not arise. - The aforesaid findings are pure findings of facts which have been recorded on meticulous appreciation of evidence on record. - HC Highlights Income Tax Mon, 01 Feb 2021 07:23:38 +0530 https://www.taxtmi.com/highlights?id=56533