Tribunal held that there was a mention of growing plantation, trees and paddy in the certificate of Record of Rights, Tenancy and Crop Information issued by the village accountant for FY 13-14. The Tribunal also observed that the agreement to sell, per se, had a clause recording the handing over of possession of land to the Assessee in FY 13-14 (relevant to AY 2014-15); which fact was also confirmed by the seller. On the basis of the above observation, the Tribunal held that on a reasonable basis, 50% of the income could be regarded as ‘agricultural income’ and the balance as ‘income from other sources’. (AY. 2014-15)