Held that the Assessing Officer had merely acted on basis of surmises and conjuncture in adopting estimate of 30 percent of gross agriculture income as expenditure in connection of agriculture activities without carrying out further verification.  Revenue had failed to brought any substantial material on record to prove that assessee had incurred expenses over & above what had been stated by assessee. Accordingly the  addition made by Assessing Officer which is affirmed by the CIT(A)  is deleted (AY. 2017-18)