{"id":55927,"date":"2025-08-16T10:21:33","date_gmt":"2025-08-16T04:51:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/patnala-srinivas-v-ito-2025-303-taxman-374-telanganahc\/"},"modified":"2025-08-16T10:21:33","modified_gmt":"2025-08-16T04:51:33","slug":"patnala-srinivas-v-ito-2025-303-taxman-374-telanganahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/patnala-srinivas-v-ito-2025-303-taxman-374-telanganahc\/","title":{"rendered":"Patnala Srinivas v. ITO (2025) 303 Taxman 374 (Telangana)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Assessee claimed exemption of agricultural income.\u00a0 Income Tax Inspector deputed by Assessing Officer for spot enquiry reported that land was marked into plots and was not used for cultivation. Tribunal held that the\u00a0 assessee had failed to establish that land in question was under cultivation. Order of Tribunal is affirmed. \u00a0(AY. 2000-01)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Agricultural income-Failed to establish that land was under cultivation-Order of Tribunal denial of exemption was upheld. [S.10(1), 260A] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-55927","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ey3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55927","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=55927"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55927\/revisions"}],"predecessor-version":[{"id":55928,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55927\/revisions\/55928"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}