https://www.taxtmi.com/caselaws?id=471669 Declared agricultural income treated as unexplained money requires examination of relevant supporting material, including executed lease deeds, agreements for sale of rubber trees and teakwood, and bank records evidencing receipt of agricultural proceeds. Where this evidence was not adequately presented before the assessing authorities, verification of land ownership and the source and quantum of agricultural income remains necessary. The addition was restored for fresh examination after granting the taxpayer a reasonable opportunity to produce and substantiate the evidence. en-us Wed, 09 Apr 2025 00:00:00 +0530 Sat, 12 Sep 2026 17:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471669 Declared agricultural income treated as unexplained money requires examination of relevant supporting material, including executed lease deeds, agreements for sale of rubber trees and teakwood, and bank records evidencing receipt of agricultural proceeds. Where this evidence was not adequately presented before the assessing authorities, verification of land ownership and the source and quantum of agricultural income remains necessary. The addition was restored for fresh examination after granting the taxpayer a reasonable opportunity to produce and substantiate the evidence. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471669