ITAT Chennai Allows Agricultural Income Claim Despite No Receipts

Kangayam Chennpalanisamy Vs ITO (ITAT Chennai) No Receipts? No Problem, Says ITAT – When Land & Past Acceptance Prove Agriculture- Consistency Principle Applied – ITAT Chennai Restores Agricultural Income Claim Assessee appealed against the order of CIT(A), NFAC, Delhi dated 27.03.2025 confirming the disallowance of agricultural income of ₹71,06,500. During assessment, AO noted that Assessee owned about 10 acres of agricultural land & claimed substantial agricultural income without producing any supporting evidence such as sale receipts, invoices for inputs, or proof of expenditu...