Assessee's Supervision Lacks Agricultural Operations; No Agricultural Income Proven Without Farmer Arrangements.

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....The mere supervision by the assessee without the carrying of the basic operations would leave no manner of doubt that no agricultural income arose in the hands of the assessee. The argument of the assessee that the company is an artificial person and could not have conducted the agricultural operations by itself and, therefore, required such kind of an arrangement with the farmers for earning agricultural income does not have any merit. - AT....