Case Law Details
Case Name : Ganesh Vasudeva Shet Vs ITO (ITAT Bangalore)
Appeal Number : ITA No. 1105/Bang/2024
Date of Judgement/Order : 01/08/2024
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Bangalore
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Ganesh Vasudeva Shet Vs ITO (ITAT Bangalore)
ITAT Bangalore held that as per provisions of section 44AA of the Income Tax Act, an agriculturist is not required to maintain books of accounts. Further, revenue has failed to establish anything contrary, accordingly, addition made on this count deleted.
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