https://www.taxtmi.com/caselaws?id=471036 Agricultural activities on owned and leased land, including strawberry cultivation, supported the character of produce-sale receipts as agricultural income, although cash receipts required substantiation. Reliance on an undisclosed Tehsildar report prevented effective rebuttal and raised natural justice concerns. On a best-judgment basis, 80% of cash agricultural income was accepted and the remaining 20% treated as taxable income from other sources. Cash deposits linked to registered sale deeds for family agricultural land established a transaction nexus, but inconsistent purchaser responses left advances unexplained. After reducing available agricultural cash income, only an estimated balance was retained under Section 69, requiring recomputation of taxable income. en-us Tue, 01 Apr 2025 00:00:00 +0530 Tue, 18 Aug 2026 21:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471036 Agricultural activities on owned and leased land, including strawberry cultivation, supported the character of produce-sale receipts as agricultural income, although cash receipts required substantiation. Reliance on an undisclosed Tehsildar report prevented effective rebuttal and raised natural justice concerns. On a best-judgment basis, 80% of cash agricultural income was accepted and the remaining 20% treated as taxable income from other sources. Cash deposits linked to registered sale deeds for family agricultural land established a transaction nexus, but inconsistent purchaser responses left advances unexplained. After reducing available agricultural cash income, only an estimated balance was retained under Section 69, requiring recomputation of taxable income. Case-Laws Income Tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471036