1981 (6) TMI 98 - AT - Income Tax

Summary

The ITAT Madras-B dismissed the departmental appeal regarding the addition of non-agricultural income in the case of Shri K. Palanivelu for asst. yr. 1977-78. The appellate authority found the disclosed income to be consistent with previous years and noted variations in income due to factors like crop sales and seasonal variations. The appeal was dismissed.