Estimation of gross agricultural receipts in dispute - partly allowed; AO directed to add 10% ad-hoc to receipts and tax normally

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....Estimation of gross agricultural receipts was contested; the assessor accepted the existence of agricultural activity but challenged reported receipts. The tribunal balanced documentary evidence supplier invoices and buyer confirmations versus self-serving documents with limited evidentiary value and took into account the taxpayer's historical consistency in reporting agricultural income. On that basis the tribunal directed the assessing officer to make an ad hoc addition of 10% of declared agricultural receipts and to subject that addition to taxation at normal rates, resulting in a partly favourable outcome for the taxpayer.....