https://www.taxtmi.com/caselaws?id=782017 Where credible evidence established ownership and use of agricultural land for cultivation and allied rural activities, the resulting receipts could not be taxed as income from other sources on mere suspicion. A village mukhia certificate showing agricultural land ownership, fruit and crop cultivation, and fish farming was accepted as proof of agricultural operations and agricultural income. The addition was therefore unsustainable and was deleted for both assessment years. en-us Fri, 10 Oct 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782017 Where credible evidence established ownership and use of agricultural land for cultivation and allied rural activities, the resulting receipts could not be taxed as income from other sources on mere suspicion. A village mukhia certificate showing agricultural land ownership, fruit and crop cultivation, and fish farming was accepted as proof of agricultural operations and agricultural income. The addition was therefore unsustainable and was deleted for both assessment years. Case-Laws Income Tax Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782017