Assessee's real estate income estimated at 8% turnover. 40% receipts allowed as agricultural income due to lack of documentation. Appeal partly allowed.

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....Assessee's income from real estate business estimated at 8% of turnover due to lack of evidence for claimed 5% rate. Partial disallowance of agricultural income due to absence of documentation in assessee's name, with 40% of receipts allowed as agricultural income based on pragmatic considerations. Assessee's appeal partly allowed.....