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    <title>Agricultural Income Deemed Unexplained Due to Lack of Evidence; 25% Expenditure Disallowed by Assessing Officer.</title>
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    <description>Addition of agricultural income as unexplained income - No agriculture activities can be said to be done. Further, in the form No. 7/12, there is no details of farming being done by the assessee and the nature of the crops, and the quantification of the land, has not been mentioned. - Additions confirmed - However, AO directed to make a disallowance to the extent of 25% of the expenditure on account of earning of agriculture income and pass an order accordingly - AT</description>
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    <pubDate>Fri, 27 May 2022 08:36:58 +0530</pubDate>
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      <description>Addition of agricultural income as unexplained income - No agriculture activities can be said to be done. Further, in the form No. 7/12, there is no details of farming being done by the assessee and the nature of the crops, and the quantification of the land, has not been mentioned. - Additions confirmed - However, AO directed to make a disallowance to the extent of 25% of the expenditure on account of earning of agriculture income and pass an order accordingly - AT</description>
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      <pubDate>Fri, 27 May 2022 08:36:58 +0530</pubDate>
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