https://www.taxtmi.com/caselaws?id=794143 Audited accounts credibly bifurcated agricultural and non-agricultural income, and the assessee disclosed the non-agricultural portion for tax while claiming the balance as exempt agricultural income under Section 10(1). The revenue did not produce contrary material to dislodge that bifurcation or show the exempt claim was false, so the addition treating the amount as business income was not justified. The claimed agricultural income was therefore exempt, and the addition was deleted. en-us Tue, 07 Apr 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794143 Audited accounts credibly bifurcated agricultural and non-agricultural income, and the assessee disclosed the non-agricultural portion for tax while claiming the balance as exempt agricultural income under Section 10(1). The revenue did not produce contrary material to dislodge that bifurcation or show the exempt claim was false, so the addition treating the amount as business income was not justified. The claimed agricultural income was therefore exempt, and the addition was deleted. Case-Laws Income Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794143