Court Upholds Tax Addition, Rejects Agricultural Income Claim Due to Lack of Evidence of Cultivation Activities.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The HC upheld the addition u/s 69A rejecting the assessee's claim of agricultural income. The authorities found based on evidence that the land was plotted and not used for cultivation. The assessee failed to rebut the evidence and establish agricultural operations. The HC cannot interfere with findings of fact unless perverse.....