https://www.taxtmi.com/caselaws?id=60533 The Tribunal held that the share of the assessee in the agricultural income of the partnership firm should be considered as agricultural income exempt under section 10(1) of the Income Tax Act. The Tribunal directed the Assessing Officer to amend the assessment order accordingly, exempting the agricultural income and rejecting its treatment as unexplained cash credit. The assessee's appeal was allowed. en-us Wed, 12 Jan 2005 00:00:00 +0530 Wed, 05 Jan 2011 17:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60533 The Tribunal held that the share of the assessee in the agricultural income of the partnership firm should be considered as agricultural income exempt under section 10(1) of the Income Tax Act. The Tribunal directed the Assessing Officer to amend the assessment order accordingly, exempting the agricultural income and rejecting its treatment as unexplained cash credit. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 12 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60533