Tag: agricultural land

Permission for non-agricultural use not make land non-agricultural liable to capital gain tax when it was proved beyond doubt that lands were agricultural in nature – ITAT ABCAUS Case Law Citation: ABCAUS 1265 (2017) (05) ITAT The Grievance: The appellant assessee was aggrieved by the order passed by …

To establish the fact that the assessee cultivated the land the Adangal extract is a must In a recent judgment, ITAT Chennai has stated that  to establish the fact that the assessee cultivated the land and eared agricultural income, the Adangal extract from the Village Administrative Officer is a must. …