Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Addition of agricultural income – AO did not have sufficient ...

Case Laws     Income Tax

December 13, 2014

Addition of agricultural income – AO did not have sufficient evidence to reject the production figures returned by assessee in respect of agricultural products, crops and flowers and treated the part of income from other sources - AT

View Source

 


 

You may also like:

  1. Cash deposit during demonetization period treated as unexplained cash credit u/s 68 - CIT(A) sustained addition u/s 69A based on lack of supporting evidence for cash...

  2. Income from undisclosed sources - addition of agricultural income - Assessment of agricultural income declared by the assessee for various assessment years was...

  3. Undisclosed income of the assessee - bogus sale of agricultural produce - preponderance of probability theory - The Tribunal noted that the AO had not properly...

  4. IT, Estimation of income without rejecting books of accounts is arbitrary, addition made by AO deleted

  5. The ITAT Bangalore, in a case involving unexplained money u/s. 69A, addressed deposits in a bank account during the demonetisation period. The DR argued that the...

  6. Legality of the addition made by the Assessing Officer (AO) regarding the gain on sale of agricultural land, based on the alleged understatement of consideration paid....

  7. Agricultural income or not - Since no agricultural income has been shown by assessee’s husband in this year, the entire income has been considered as ‘income from other...

  8. Additions u/s 68 - Any appellate authority cannot reject the evidences without any discussion or reason. The CIT (A) has not mentioned as to what more evidence were...

  9. Agricultural income - assessee could not furnish any vital evidences to establish the genuineness of the agricultural income - additions confirmed - AT

  10. Agriculture income - assessee did not furnish any details with regard to his agricultural holding or any evidence for earning of agricultural income even in front of...

  11. The case involved a dispute over the determination of agricultural income, focusing on the variance between admitted and net agricultural income. The Assessing Officer...

  12. Agricultural income - When all the documents have been brought on record by the assessee during assessment proceedings but not examined by the AO assessee cannot put...

  13. Assessee engaged in business of commission agent (Aadatia) for agricultural products. AO made addition u/s 68 treating entire cash deposits in bank account as...

  14. The Appellate Tribunal upheld the reopening of assessment u/s 147 due to the assessee providing bogus accommodation loss entries. The AO had reasons to believe in the...

  15. Addition u/s 69A - unaccounted income of the assessee company - Double addition - AO was under the obligation to reduce the sum of 81 lakhs from the income of the...

 

Quick Updates:Latest Updates