Court Disallows Agricultural Income Claim for Sugarcane Seeds Due to Lack of Evidence on Basic Farming Operations.

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....Disallowance of Agricultural income - nature of income from sale of agricultural produce, i.e. , sugarcane seeds grown by the assessee from the lease hold land carrying out basic operation on land involving expenditure of human skill such as ploughing, tilling, sowing and planting of seeds - Assessee failed to prove its case.....