Assessee is a director of a seed company and graduate in agricultural science, claimed exemption on agricultural income under section 10(1). Assessing Officer added agricultural income to taxable income, citing lack of books of account as required under section 44AA  of the Act. CIT(A) affirmed the order of the AO. On appeal the Tribunal held that   requirement to maintain books of account under section 44AA  does not include agriculturist. Since  the assessee submitted copies of sales bills for agricultural produce, even though to related parties and consistently declared agricultural income over years  addition is deleted. (AY. 2015-16)