Tribunal Rules No Agricultural Income for Assessee Due to Lack of Agricultural Land and Activities.

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....Receipt or accrual of any real income - Agricultural income - the tribunal has recorded the finding that the assessee was neither in possession of the agricultural land nor he performed any agricultural activity. Therefore, the question of earning any agricultural income does not arise. - The aforesaid findings are pure findings of facts which have been recorded on meticulous appreciation of evidence on record. - HC....