Taxability of Capital gain - agricultural land - no explanation ...
Case Laws Income Tax
April 13, 2019
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
View Source