The HC upheld the addition u/s 69A rejecting the assessee's ...

Court Upholds Tax Addition, Rejects Agricultural Income Claim Due to Lack of Evidence of Cultivation Activities.

January 7, 2025

Case Laws Income Tax HC

The HC upheld the addition u/s 69A rejecting the assessee's claim of agricultural income. The authorities found based on evidence that the land was plotted and not used for cultivation. The assessee failed to rebut the evidence and establish agricultural operations. The HC cannot interfere with findings of fact unless perverse.

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The HC upheld the addition u/s 69A rejecting the assessee's ...

Court Upholds Tax Addition, Rejects Agricultural Income Claim Due to Lack of Evidence of Cultivation Activities.

January 7, 2025

Case Laws Income Tax HC

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