Assessee's income from real estate business estimated at 8% of turnover due to lack of evidence for...

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. .....

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