Agricultural Income Must Be Judged on Official Records, Not Satellite Images

Manjula Vs ITO (ITAT Chennai) Agricultural Income Must Be Judged on Official Records, Not Satellite Images-₹1.03 Cr Addition on Cash Deposits Set Aside – Matter Restored to AO-ITAT Chennai Rejects Google Earth Data – Accepts Casuarina Crop Evidence Assessee, an individual, had not filed return originally. AO reopened assessment after noticing cash deposits of ₹1,12,46,000 & time deposits of ₹20,99,384. In response, Assessee explained that she was a seasonal agriculturist cultivating Casuarina on 31 acres, realising ₹93 lakhs from harvest in April 2016, before demonetisation. Ta...