https://www.taxtmi.com/caselaws?id=472194 Agricultural income claimed as exempt was not liable to addition as income from other sources merely on an unsupported allegation of duplicate agricultural expenditure. Where ownership of agricultural land, agricultural produce and the income source were undisputed, and the partnership firm's accounts contained neither agricultural income nor agricultural expenses, entries reflecting drawings from the partner's current capital account did not establish a duplicate claim. The addition for alleged double claiming of agricultural expenditure was deleted. en-us Mon, 21 Apr 2025 00:00:00 +0530 Thu, 01 Oct 2026 22:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472194 Agricultural income claimed as exempt was not liable to addition as income from other sources merely on an unsupported allegation of duplicate agricultural expenditure. Where ownership of agricultural land, agricultural produce and the income source were undisputed, and the partnership firm's accounts contained neither agricultural income nor agricultural expenses, entries reflecting drawings from the partner's current capital account did not establish a duplicate claim. The addition for alleged double claiming of agricultural expenditure was deleted. Case-Laws Income Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472194