Madras H.C : The ITAT is right in disallowing the claim of agricultural income of the assessee, which having failed to appreciate the evidence available on record by traversing beyond the scope of the records and against the findings given by the various statutory and judicial authorities as also the admissions made in the remand report by the assessing officer

High Court Of Madras B. Jayalakshmi vs. ACIT Section 260A(7), 80-IB Asst. Year 1995-96, 1996-97 & 1997-1998 T.S. Sivagnanam & V. Bhavani Subbaroyan, JJ. Review Application Nos. 88 to 90 of 2014 30th July, 2018 Counsel appeared: R. Krishnamoorthy Senior Counsel for S. Wilson & N. Devanathan for the Petitioner.: M. Swaminathan and V .Pushpa…

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