Income Denied Agricultural Exemption u/s 10(1); Treated as Undisclosed u/s 68 Due to Lack of Proof.

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....Additions u/s 68 - income from un-disclosed sources - Agriculture Income or not - exemption of income u/s 10(1) read with Section 2(1A) denied - onus to prove - The assessee having miserably failed to prove that he earned agricultural income allegedly claim to have been earned by him during the year, and hence claim of earning alleged agriculture income and consequent claim of exemption stand rejected. - AT....