https://www.taxtmi.com/caselaws?id=798890 Cash deposits supported by undisputed ownership and cultivation of agricultural land, landholding records, monthly sale summaries, and Agricultural Produce Market Committee sale bills constituted evidence of agricultural income. Omission of crop particulars from revenue records, lack of seed and pesticide purchase vouchers in small-scale farming, and non-reporting of exempt agricultural income in other returns did not undermine that evidence without independent verification or contrary material. The deposits therefore could not be treated as unexplained money under Section 69A of the Income-tax Act, 1961. en-us Fri, 28 Aug 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798890 Cash deposits supported by undisputed ownership and cultivation of agricultural land, landholding records, monthly sale summaries, and Agricultural Produce Market Committee sale bills constituted evidence of agricultural income. Omission of crop particulars from revenue records, lack of seed and pesticide purchase vouchers in small-scale farming, and non-reporting of exempt agricultural income in other returns did not undermine that evidence without independent verification or contrary material. The deposits therefore could not be treated as unexplained money under Section 69A of the Income-tax Act, 1961. Case-Laws Income Tax Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798890