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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