https://www.taxtmi.com/caselaws?id=420611 The ITAT allowed the appeal, directing the AO to verify if income had been transferred to landowners and offered for taxation in their returns. The decision was based on the principle of consistency and the need for evidence to support the appellant's claims. en-us Fri, 25 Mar 2022 00:00:00 +0530 Wed, 06 Apr 2022 09:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420611 The ITAT allowed the appeal, directing the AO to verify if income had been transferred to landowners and offered for taxation in their returns. The decision was based on the principle of consistency and the need for evidence to support the appellant's claims. Case-Laws Income Tax Fri, 25 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420611