https://www.taxtmi.com/caselaws?id=772775 An addition for alleged bogus agricultural income was deleted where the assessee produced material showing ownership of agricultural land, a local revenue certificate describing the land as agricultural and noting the crops grown, and evidence that similar agricultural income from the same land had been accepted in earlier assessments, including under section 143(3) of the Income-tax Act, 1961. On these facts, the claim of exempt agricultural income was held to be supported by the record and the addition was found unsustainable. en-us Thu, 24 Apr 2025 00:00:00 +0530 Thu, 12 Jun 2025 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772775 An addition for alleged bogus agricultural income was deleted where the assessee produced material showing ownership of agricultural land, a local revenue certificate describing the land as agricultural and noting the crops grown, and evidence that similar agricultural income from the same land had been accepted in earlier assessments, including under section 143(3) of the Income-tax Act, 1961. On these facts, the claim of exempt agricultural income was held to be supported by the record and the addition was found unsustainable. Case-Laws Income Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772775