https://www.taxtmi.com/caselaws?id=797475 Agricultural receipts from date cultivation cannot be assessed as income from other sources merely because estimated yield exceeds declared sales where the agricultural land, plantation, operations and sale rate are accepted. Such an addition requires evidence that the declared quantity was not produced or sold, or that receipts arose from a non-agricultural source. Likewise, agricultural expenditure cannot be increased through an ad hoc percentage estimate without identifying false or inadmissible expenses or relying on comparable data, expert material or another cogent basis. Unsupported estimates of yield or expenditure do not displace recorded agricultural receipts and accounts; consequential interest must be recomputed. en-us Tue, 11 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797475 Agricultural receipts from date cultivation cannot be assessed as income from other sources merely because estimated yield exceeds declared sales where the agricultural land, plantation, operations and sale rate are accepted. Such an addition requires evidence that the declared quantity was not produced or sold, or that receipts arose from a non-agricultural source. Likewise, agricultural expenditure cannot be increased through an ad hoc percentage estimate without identifying false or inadmissible expenses or relying on comparable data, expert material or another cogent basis. Unsupported estimates of yield or expenditure do not displace recorded agricultural receipts and accounts; consequential interest must be recomputed. Case-Laws Income Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797475