https://www.taxtmi.com/caselaws?id=471253 Exempt agricultural income requires authentic corroborative material showing that agricultural operations were actually carried out within the scope of the Income-tax Act. Mere ownership of agricultural land does not establish that agricultural income was generated. Where no supporting evidence is produced, the claimed agricultural income may be treated as income from other sources. A materially identical claim rejected for an earlier assessment year may not warrant a different treatment when the facts remain unchanged and no justification for departure exists. en-us Mon, 03 Mar 2025 00:00:00 +0530 Wed, 26 Aug 2026 21:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471253 Exempt agricultural income requires authentic corroborative material showing that agricultural operations were actually carried out within the scope of the Income-tax Act. Mere ownership of agricultural land does not establish that agricultural income was generated. Where no supporting evidence is produced, the claimed agricultural income may be treated as income from other sources. A materially identical claim rejected for an earlier assessment year may not warrant a different treatment when the facts remain unchanged and no justification for departure exists. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471253