Taxpayer is an agriculturalist presents Evidence of Land ownership by wife and children: ITAT deletes addition of 4.76 lakhs [Read Order]

The taxpayer, an agriculturist, derived income from agricultural activities. They provided documents indicating ownership of 20 acres of land registered under their wife and children's names.
Taxpayer - agriculturalist - Evidence of Land ownership - wife and children - ITAT - TAXSCAN

In a recent ruling the Hyderabad bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the addition of Rs. 4.76 lakhs after the taxpayer, an agriculturalist, presented evidence of land ownership by their wife and children. The brief facts of the case are that as per the information available in the AIMS module…

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