Taxability of Capital gain - agricultural land - no explanation ...
Capital Gains on Agricultural Land: Legal Procedures Required for Land Use Change to Affect Tax Obligations.
April 13, 2019
Case Laws Income Tax AT
Taxability of Capital gain - agricultural land - no explanation as to how the mutation could have taken place in the Revenue record if the land was put to commercial use as on the date of sale - unless and until a competent Government issues a notification or the conversion of the use of land takes place, it cannot be said to be a non agricultural land
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