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Income Tax - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

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


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

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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