Tribunal held that since assessee himself had declared as agricultural income and not able to substantiate, the Assessing Officer was justified in assessing the income as income from other sources. (AY. 2010-11, 2011-12, 2013-14 to 2015-16)
Talluri Vijay Rahul v. ITO (2021) 189 ITD 221 (Hyd.)(Trib.)
S. 56 : Income from other sources-Agricultural income-False documents-Justified in treating alleged agricultural income as income from other sources. [S. 2(IA)]