https://www.taxtmi.com/caselaws?id=782367 ITAT upheld the assessee's claim that income disclosed as agricultural income could not be fully treated as "income from other sources" merely because the entire 14 acres of agricultural land was not recorded solely in the assessee's name. The Tribunal noted that revenue records established the assessee's personal ownership of 13.401 acres and 1/3rd proportionate ownership in ancestral land jointly held with parents and sibling, aggregating to about 14 acres under cultivation. Setting aside the orders of lower authorities, ITAT held that the assessee is entitled to agricultural income in his personal and proportionate capacity and directed the AO to verify revenue records and allow the claim accordingly. en-us Tue, 28 Oct 2025 00:00:00 +0530 Thu, 27 Nov 2025 11:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782367 ITAT upheld the assessee's claim that income disclosed as agricultural income could not be fully treated as "income from other sources" merely because the entire 14 acres of agricultural land was not recorded solely in the assessee's name. The Tribunal noted that revenue records established the assessee's personal ownership of 13.401 acres and 1/3rd proportionate ownership in ancestral land jointly held with parents and sibling, aggregating to about 14 acres under cultivation. Setting aside the orders of lower authorities, ITAT held that the assessee is entitled to agricultural income in his personal and proportionate capacity and directed the AO to verify revenue records and allow the claim accordingly. Case-Laws Income Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782367