https://www.taxtmi.com/caselaws?id=411132 The Tribunal partially allowed the assessee's appeal by granting the exemption under section 10(1) for agricultural income to the extent of Rs. 26.84 lacs, while the remaining income was assessed as income from other sources. The issues related to the denial of deduction under section 80-JJA and the non-initiation of penalty proceedings under section 271(1)(c) were acknowledged but did not impact the Tribunal's decision on the agricultural income exemption. en-us Mon, 16 Aug 2021 00:00:00 +0530 Wed, 18 Aug 2021 09:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411132 The Tribunal partially allowed the assessee's appeal by granting the exemption under section 10(1) for agricultural income to the extent of Rs. 26.84 lacs, while the remaining income was assessed as income from other sources. The issues related to the denial of deduction under section 80-JJA and the non-initiation of penalty proceedings under section 271(1)(c) were acknowledged but did not impact the Tribunal's decision on the agricultural income exemption. Case-Laws Income Tax Mon, 16 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411132