https://www.taxtmi.com/caselaws?id=773024 ITAT Delhi upheld CIT(A)'s deletion of additions regarding agricultural income, sampling expenses, and business expenses. The tribunal found documentary evidence of land ownership and cultivation sufficient for agricultural income claims from 40+ acres. For sampling/finishing charges, CIT(A) reasonably determined expenses commensurate with business nature despite cash payments. Business expenses including staff welfare and travel were properly allowed as no specific non-business purpose was established. Regarding deductions u/s 54 and 54F, the tribunal confirmed land within 5km of Sohna municipal limits constituted residential property, not agricultural land, based on remand findings showing residential structures and urbanization, making the deductions allowable. en-us Fri, 13 Jun 2025 00:00:00 +0530 Tue, 17 Jun 2025 07:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773024 ITAT Delhi upheld CIT(A)'s deletion of additions regarding agricultural income, sampling expenses, and business expenses. The tribunal found documentary evidence of land ownership and cultivation sufficient for agricultural income claims from 40+ acres. For sampling/finishing charges, CIT(A) reasonably determined expenses commensurate with business nature despite cash payments. Business expenses including staff welfare and travel were properly allowed as no specific non-business purpose was established. Regarding deductions u/s 54 and 54F, the tribunal confirmed land within 5km of Sohna municipal limits constituted residential property, not agricultural land, based on remand findings showing residential structures and urbanization, making the deductions allowable. Case-Laws Income Tax Fri, 13 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773024