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Income Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Revision u/s 263 - capital gain on sale of agricultural land - ...


CIT's Section 263 Revision on Agricultural Land Sale Rejected; Tehsildar's Certificate Stands Without Additional Evidence.

February 17, 2018

Case Laws     Income Tax     AT

Revision u/s 263 - capital gain on sale of agricultural land - the contention of the ld. CIT in the order u/s 263 of the Act that Tehsildar’s certificate should have been corroborated with other evidence cannot be accepted - AT

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