Assessee couldn’t be said to have earned agricultural income where land taken for said purpose was barren amp; bereft

INCOME TAX : Where assessee showed an agricultural income of certain amount, in view of facts that agricultural land claimed to be taken on lease by assessee for carrying out agricultural activities was barren and bereft of any crops and, further, possession of said agricultural land was never handed over to assessee, thus, he had not performed any agricultural activity, impugned agricultural income shown by assessee was to be added to its taxable income

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000198156/assessee-couldn’t-be-said-to-have-earned-agricultural-income-where-land-taken-for-said-purpose-was-barren-amp-bereft.aspx