Vehicle expense apportionment and agricultural income substantiation: ITAT allowed partial business deduction and deleted the reclassification addition.

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....ITAT held that vehicle-related expenses were not fully proved to be for exclusive business use, but the Revenue also failed to show that the assessee's car was entirely personal; on that basis, 60% of the car depreciation, loan interest and insurance was allowed and 40% disallowed. It also found that agricultural income was sufficiently supported by past receipts and ownership of agricultural land leased for cultivation, so the amount could not be taxed as income from other sources. The addition on account of agricultural income was deleted and the appeal was partly allowed.....