https://www.taxtmi.com/caselaws?id=467745 Documentary evidence such as sales and purchase records supported the assessee's nursery activity of growing grass, plants and saplings for landscaping projects, and the revenue did not dislodge that factual basis. The activity was also consistent with earlier accepted assessment years. On those facts, the receipts were treated as agricultural income within Explanation 3 to section 2(1A) of the Income-tax Act, rather than income from undisclosed sources, and the addition was held unsustainable. en-us Tue, 20 Aug 2019 00:00:00 +0530 Wed, 01 Apr 2026 10:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467745 Documentary evidence such as sales and purchase records supported the assessee's nursery activity of growing grass, plants and saplings for landscaping projects, and the revenue did not dislodge that factual basis. The activity was also consistent with earlier accepted assessment years. On those facts, the receipts were treated as agricultural income within Explanation 3 to section 2(1A) of the Income-tax Act, rather than income from undisclosed sources, and the addition was held unsustainable. Case-Laws Income Tax Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467745