https://www.taxtmi.com/caselaws?id=427292 Income from a property described in municipal records as a farmhouse was assessed as house property income rather than exempt agricultural income because the record showed only a small constructed area on a large plot, nil horticultural income, and expenditure on electricity, municipal tax, horticultural expenses, repairs, and depreciation. On those facts, the dominant use of the property was not proved to be agricultural operations, so the exemption claim failed and the addition as deemed income from house property was upheld. en-us Fri, 26 Aug 2022 00:00:00 +0530 Tue, 06 Sep 2022 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427292 Income from a property described in municipal records as a farmhouse was assessed as house property income rather than exempt agricultural income because the record showed only a small constructed area on a large plot, nil horticultural income, and expenditure on electricity, municipal tax, horticultural expenses, repairs, and depreciation. On those facts, the dominant use of the property was not proved to be agricultural operations, so the exemption claim failed and the addition as deemed income from house property was upheld. Case-Laws Income Tax Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427292