https://www.taxtmi.com/caselaws?id=446091 The ITAT Bangalore remanded the case to the AO for fresh consideration regarding characterization of income as agricultural or from other sources. The assessee claimed agricultural income of Rs. 76,79,150 from 45.25 acres of land, with Rs. 55.30 lakhs attributed to 17 acres 35.58 guntas. The CIT(A) found insufficient proof of agricultural land lease and actual agricultural use. The ITAT directed the assessee to file RTC documents showing cultivation details and instructed the AO to verify all relevant facts before determining the income's nature. The appeal was allowed for statistical purposes. en-us Tue, 29 Aug 2023 00:00:00 +0530 Sat, 25 Nov 2023 06:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446091 The ITAT Bangalore remanded the case to the AO for fresh consideration regarding characterization of income as agricultural or from other sources. The assessee claimed agricultural income of Rs. 76,79,150 from 45.25 acres of land, with Rs. 55.30 lakhs attributed to 17 acres 35.58 guntas. The CIT(A) found insufficient proof of agricultural land lease and actual agricultural use. The ITAT directed the assessee to file RTC documents showing cultivation details and instructed the AO to verify all relevant facts before determining the income's nature. The appeal was allowed for statistical purposes. Case-Laws Income Tax Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446091