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1. LTCG - capital assets OR agricultural land - at the time of sale the assessee’s land was more than 8 KMs away from the local limits of Municipal Council - assessee’s...

2. Addition being long term capital gain on sale of land - Once the area is within 8 kms from the Municipal limits, then even if the particular land is beyond that distance...

3. The assessee sold agricultural land during the year which the Assessing Officer (AO) treated as a capital asset, leading to levy of long-term capital gains tax. The...

4. Capital gain on sale of land - Nature of land sold - agricultural land - calculation of shortest route - , although there is no doubt that conflicting reports were...

5. Capital gain - nature of land sold - capital asset v/s agricultural land - whether the agricultural land sold by the assessee or his HUF is a ‘capital asset’? - land...

6. Capital asset u/s 2(14)(iii)(b) - land in question which was located beyond 8 kms from the Municipal Limits as on 6-01-1994 when the notification was published in the...

7. Long term capital gain - agricultural land - capital asset u/s 2(14) - land as situated within Municipal Limit or not?- it can be held that “Dharuhera” of District...

8. Nature of land sold - Agricultural land - the land in question of the assessee was situated beyond 8 KM from the municipal limits of Jaipur and was being used for...

9. Capital gain - Nature of land sold - capital asset or agricultural land - It is salutary principle of interpretation of law that a provision of law must be understood in...

10. Capital gain - agriculture land situates beyond 8 kms. from the municipal limit or not? - Talati is akin to Patwari in other parts of India. He is a village accountant...

11. Assessment of capital gains on sale of agricultural land or landed property - the assessee’s case clearly falls under clause (b)(ii) to provisions of section 2(14)(iii)...

12. Agriculture land - capital asset u/s 2(14) - land is situated within the municipal limits of Municipal Council, Sujanpur – Therefore, the asset is ‘Capital Asset’ –...

13. Profit arising from sale of land - as the land sold is not only agricultural in nature but is also situated beyond 12 kms from the limit of a municipality notified by...

14. LTCG - Agricultural land or not - the land should be within the distance of 8 Kms. from the local limit of the municipality and not from the outer limit of the village...

15. Nature of land sold - Capital asset u/s 2(14) or agricultural land - If both the conditions are present then it would not be agricultural land and would be treated as...