Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Agricultural income - assessee could not furnish any vital ...

Income Tax

November 26, 2016

Agricultural income - assessee could not furnish any vital evidences to establish the genuineness of the agricultural income - additions confirmed - AT

View Source

 


 

You may also like:

  1. Agriculture income - assessee did not furnish any details with regard to his agricultural holding or any evidence for earning of agricultural income even in front of...

  2. Addition to income from capital gains - Nature of land sold - Anyhow, to meet the ends of natural justice, we direct the assessee to file complete sale deeds of the...

  3. Revision u/s 263 - Agricultural income - the assessee has only proved that the land is an agricultural land. The assessee in order to prove the agricultural income had...

  4. TDS u/s 194LA - assessee is entitled to establish in the assessment proceedings whether the land is agricultural land or not. - HC

  5. Unexplained cash deposits - Unexplained income - Assessee could not establish that he received agricultural income from carrying on farming activities in the society land. - HC

  6. Estimating the income of the assessee @ 8% on the sub-contract turnover - On verifying the paper book of the assessee running to 32 pages, we do not find any concrete...

  7. Income from undisclosed sources - addition of agricultural income - Assessment of agricultural income declared by the assessee for various assessment years was...

  8. Deduction u/s 54B - Capital gain on transfer of land used for agricultural purposes - The crucial point of controversy thus, needs to be restored to the files of Ld....

  9. Penalty u/s 271(1)(c) - the fact that assessee has furnished inaccurate particulars for the purpose of determining the tax u/s 115JB stands established - penalty confirmed - HC

  10. Addition u/s. 68 being unsecured loans - onus to prove - The ITAT held that, primary onus can be discharged by establishing/furnishing the proof of the identity of the...

 

Quick Updates:Latest Updates