Deduction u/s 54B allowed for purchase of agricultural land in the name of son to avoid future family disputes relating…
Agricultural land-revenue records can not be rejected without any basis or material evidence holding it to be an mechanical entry…
Water logged land comprised within backwaters held agricultural land. The land was a kayal land and sold along with adjacent…
Mere categorisation of land as agricultural in revenue records not suffice for capital gain exemption. Whether a land is agricultural…
Cash received over and above land registry price treated as capital gain for taxation purpose. Addition on account of unexplained…
Permission for non-agricultural use not make land non-agricultural liable to capital gain tax when it was proved beyond doubt that…
To establish the fact that the assessee cultivated the land the Adangal extract is a must In a recent judgment,…