https://www.taxtmi.com/caselaws?id=782012 ITAT Ahmedabad allowed the assessee's appeal, deleting the addition made by the AO on account of agricultural expenses. The AO had estimated agricultural expenses at 40% of gross agricultural receipts by mechanically following an earlier ITAT decision in a third-party case, despite the assessee having substantiated actual expenses at 32.83% with evidence. ITAT held that agricultural expenditure varies with several factors and cannot be fixed uniformly at 40%. As the AO neither disputed receipts nor rebutted the evidences, the addition was found unsustainable and removed. en-us Tue, 07 Oct 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782012 ITAT Ahmedabad allowed the assessee's appeal, deleting the addition made by the AO on account of agricultural expenses. The AO had estimated agricultural expenses at 40% of gross agricultural receipts by mechanically following an earlier ITAT decision in a third-party case, despite the assessee having substantiated actual expenses at 32.83% with evidence. ITAT held that agricultural expenditure varies with several factors and cannot be fixed uniformly at 40%. As the AO neither disputed receipts nor rebutted the evidences, the addition was found unsustainable and removed. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782012