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1. Compulsory acquisition of agricultural land - Potential use of the land as nonagricultural land is totally immaterial. Entries in the record of rights are good prima...

2. Nature of land sold - Agricultural land or capital asset - Though the circumstance that the land is classified as Agricultural in the revenue records is in favour of the...

3. Gains arising on sale of Agricultural land – Assessee might not have paid agricultural income-tax but is paying land revenue and village records clearly showed the land...

4. The land which was within the municipal limits, could not have been treated to be ''agricultural land' on the basis of revenue record prepared under U.P. Z.A. & L.R. Act....

5. Nature of land sold - agricultural land - where the land is shown in revenue record as agricultural land and no permission was taken for conversion of land, it is...

6. Addition to income from capital gains - Nature of land sold - Anyhow, to meet the ends of natural justice, we direct the assessee to file complete sale deeds of the...

7. Deduction u/s 54B - assessee purchased agricultural land from the sale proceeds - the impugned land on which Ghas / Grass is shown as per revenue record was in the...

8. Inclusion of Agricultural lands for the purpose of wealth tax - Once the lands are classified as agricultural lands, in the revenue records of Government and used for...

9. Sale of land - Nature of land at the time of transfer - Sufficient evidence has been adduced by the respondent, to prove that the subject lands have been put to...

10. 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...

11. Agricultural lands in terms of Sec 2(14) - Though the circumstance that the land is classified as Agricultural in the revenue records and the Village Panchayat...

12. Capital gain on sale of land - Nature of land - it is undisputed fact that assessee has sold agricultural land on which he was carrying out agricultural activities prior...

13. Gain on sale of land - nature of land - assessment order passed by treating the land as capital asset as it falls in the City limit - Assessee has filed sufficient...

14. The assessee sold agricultural land during the year which the Assessing Officer (AO) treated as a capital asset, leading to levy of long-term capital gains tax. The...

15. Receipt or accrual of any real income - Agricultural income - the tribunal has recorded the finding that the assessee was neither in possession of the agricultural land...