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2021 (10) TMI 212 - AT - Income TaxAddition u/s 68 - bogus agricultural claim - disallowance of 20% of the agriculture income - HELD THAT:- When the disallowance of 20% of the agriculture income that was sustained by the CIT(A) while disposing off the appeals of the assessee for A.Y 2011-12 and A.Y 2012-13 had been vacated by the Tribunal [2021 (3) TMI 1264 - ITAT MUMBAI], therefore, there would be no justification much the less any basis to uphold the disallowance of 20% of the assessee’s claim of agriculture income for the year under consideration i.e A.Y. 2015-16. We, thus, in terms of our aforesaid deliberations vacate the disallowance of 20% of the assessee’s claim of agriculture income as was sustained by the CIT(A). - Decided in favour of assessee.
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