Debate on Classifying Mango Garden Income: Agricultural or Business? Yield Discrepancy and Assessment Dispute Explored.

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....Agricultural income OR Business income - AO observed that, the yielding from the assessee’s mango garden cannot be more than 90 tons as against 168.3 tons - The fact is examined by the Ld. CIT(A) at length and he gave a finding that the yielding of the mangoes depend upon the soil, maintenance, variety of mangoes and other aspects and the report of the District Collector is not a conclusive proof. We are fully agreeing with the Ld. CIT(A) on this count. - AT....