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2011 (7) TMI 517

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....me Tax<br>J.P. Devadhar and A.A. Sayed, JJ. D.K. Kamwal for the Appellant &nbsp; Rahul Hakani i/by Ajay R. Singh for the Respondent &nbsp; P.C. &nbsp; 1. Whether the ITAT was justified in deleting....

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....tural operations and that loan was advanced to the assessee out of the agricultural income received by them. The Tribunal considered that failure to accept such loans in violation of section 269SS of ....