Sandeep Lohan,Mandla vs Income Tax Office Ward, Mandla on 14 May, 2026
In DCIT v. Mahendra Singh KhedlaITA No.: 1045/JP/2017 (ITAT
Jaipur Bench), it was observed that in rural agricultural setups,
maintaining cash for meeting labour and input expenses is a normal
practice, and additions cannot be made merely on presumption.