https://www.taxtmi.com/caselaws?id=793658 Agricultural receipts supported by land records, bills, bank entries and prior acceptance of similar income could not be treated as unexplained money. The ITAT Ahmedabad held that the evidentiary record established the agricultural character of the receipts, and the addition under section 69A was unsustainable. Consequential taxation under section 115BBE also could not be maintained. Rejection of the claim merely because the assessee revised the computation of income was found insufficient to displace the documentary proof. The appeal was allowed in favour of the assessee. en-us Thu, 18 Jun 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793658 Agricultural receipts supported by land records, bills, bank entries and prior acceptance of similar income could not be treated as unexplained money. The ITAT Ahmedabad held that the evidentiary record established the agricultural character of the receipts, and the addition under section 69A was unsustainable. Consequential taxation under section 115BBE also could not be maintained. Rejection of the claim merely because the assessee revised the computation of income was found insufficient to displace the documentary proof. The appeal was allowed in favour of the assessee. Case-Laws Income Tax Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793658