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2014 (7) TMI 857 - AT - Income TaxInclusion of agricultural income – Held that:- The assessee has explained the amount as realized from the sale of cattle feed (niran), and which has been explained as arising for this year only due to heavy rainfall - assessee has also placed on record the index of the paper-book filed before the CIT(A) furnishing the details of the cash sale there should have been a proper examination of the assessee’s claims by the Revenue, which has however not been at any stage - It is only the additional income of ₹ 1.88 lacs, claimed to be agricultural income in-as-much as it is on account of sale of Niran - the assessee’s claim with regard to agricultural income is not in dispute – thus, the matter is to be remitted back to the AO for examination of the claim of the including its entirety, including the exigibility of the income to exemption u/s.10 – Decided in favour of Assessee.
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