Title: Assessee's claim of agricultural income rejected as authorities found land plotted, not cultivated based on evidence.

The High Court upheld the addition under Section 69A, rejecting the assessee's claim of agricultural income. Authorities determined, based on evidence, that the land was plotted and not used for cultivation. The assessee was unable to counter the evidence or demonstrate agricultural activities. The High Court stated it cannot interfere with findings of fact unless they are perverse. .....

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