https://www.taxtmi.com/caselaws?id=782812 Section 69C does not justify an addition where agricultural expenditure is supported by computation of agricultural income, transaction-wise expense details, and bank statements showing payment through known banking channels. The source of the expenditure was not in doubt; the dispute went only to genuineness and evidentiary support, and the record was not properly considered by the first appellate authority. On those facts, the impugned addition was deleted and the income was directed to be recomputed. en-us Tue, 02 Dec 2025 00:00:00 +0530 Thu, 04 Dec 2025 09:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782812 Section 69C does not justify an addition where agricultural expenditure is supported by computation of agricultural income, transaction-wise expense details, and bank statements showing payment through known banking channels. The source of the expenditure was not in doubt; the dispute went only to genuineness and evidentiary support, and the record was not properly considered by the first appellate authority. On those facts, the impugned addition was deleted and the income was directed to be recomputed. Case-Laws Income Tax Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782812