Compulsory acquisition of agricultural land - Potential use of ...
Case Laws Income Tax
March 5, 2015
Compulsory acquisition of agricultural land - Potential use of the land as nonagricultural land is totally immaterial. Entries in the record of rights are good prima facie evidence regarding land being agricultural and if the presumption raised either from actual user of the land or from entries in revenue records is to be rebutted, there must be material on the record to rebut the presumption - AT
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