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2015 (9) TMI 1174 - AT - Income TaxDisallowance of expenses claimed with respect to Sarvoday Hospital - Held that:- The rent figures of the agreement entered by the Assessee with Smt. Ramilaben Patel, his wife, did not match with the rent receipts as shown in the Profit and Loss account of Sarvoday Hospitals. Before us, ld. A.R. has not placed any material on record to controvert the findings of ld. CIT(A) nor has placed any material on record to demonstrate as to whether the business was carried in subsequent years. In view of these facts, we find no reason to interfere with the order of ld. CIT(A) and thus the ground of Assessee is dismissed - Decided against assessee. Treating the rental income as income from house property - Held that:- While changing the head of “income from business” to “income from house property”, Ld. CIT(A) has noted that Assessee was asked to justify as to how the activity of letting out of premises constituted business of the Assessee to which Assessee could not satisfactorily furnish any explanation. Before us, it is Assessee’s submission that the business was let out on account of temporary lull however no evidence has been placed on record to substantiate the claim of temporariness of the stopping of business. In view of the aforesaid facts, we find no reason to interfere with the order of ld. CIT(A) and thus the ground of Assessee is dismissed - Decided against assessee. Treating agriculture income as income from other sources - Held that:- A.O while making addition has noted that Assessee did not furnish any evidence of carrying out agriculture operations. Before us, ld. A.R. has placed on record the copy of certificate of land holding of the Assessee and family members upport of carrying of agriculture operations. We find that the aforesaid certificates are in vernacular language and Assessee has not filed its English Translation. We further find that the aforesaid documents were not made available by the Assessee before A.O. and ld. CIT(A) and the same have been placed before us for the first time. In view of the aforesaid facts, we are of the view that the issue of agricultural income vis-à-vis the land holding of the Assessee needs to be re-examined at the end of A.O. We therefore remit the issue to the file of A.O to decide the issue afresh - Decided in favour of assessee for statistical purposes.
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