ITAT has directed the Assessing Officer (AO) to delete the addition of agricultural income, substantiating that the father's gift to his son was supported by evidence
The single member bench of the Income Tax Appellate Tribunal ( ITAT ), Hyderabad, directed the Assessing Officer (AO) to delete the addition of agricultural income, substantiating that the father’s gift to his son was supported by evidence. The Assessing Officer scrutinized deposits totaling Rs. 20 lakhs made by the assessee during the demonetization period….
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