No presumption that if assessee owns some agricultural land, agricultural income arises automatically – Supreme Court dismisses SLP An income…
Sale of Agricultural land converted into commercial land held non taxable as agricultural operations were continued – SC dismisses SLP…
Onus is on assessee to substantiate agricultural income and exemption provisions are to be strictly construed - ITAT ABCAUS Neutral…
In absence of accounts/certificate of agriculture activity claimed to have been carried out, mere affidavit not sufficient to discharge the…