Levy of capital gains tax on sale of agricultural land - just ...
Capital Gains Tax Not Justified on Agricultural Land Due to Low Income; Land Use Nature Remains Unchanged.
April 4, 2019
Case Laws Income Tax AT
Levy of capital gains tax on sale of agricultural land - just because, the assessee has not been able to generate desired agricultural income from the said lands would not change the character of agricultural land to a non-agricultural land.
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