Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 249 - AT - Income TaxSale of agricultural land - proof of Agricultural income - HELD THAT:- Assessee has not been able to prove ownership of the agricultural lands per se which could give rise to the income claimed as exempt u/s. 10(1) of the Act. No rebuttal has come from the assessee's side in the case file. We thus confirm both the lower authorities' action making the impugned disallowance.
|