Court Denies Exemption for Unproven Agricultural Income; Partly Allows Assessee's Deduction u/ss 10(1) and 80-JJA.

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....Denial of exemption u/s.10(1) in respect of income returned as agricultural income on account of it being unproved - Safed Musli produced - agricultural expenditure Presumably incurred on the standing crops - Denial of deduction u/s. 80-JJA on the profits and gains of the business of sale of biofertilizer and biological agent - Decided partly in favor of assessee - AT....