Nature of land sold - Capital asset or rural agricultural land - ...

Case Laws Income Tax

November 12, 2023

Nature of land sold - Capital asset or rural agricultural land - Measurement of Distance - As for the distance measurement submitted by the assessee, the same is based on Google Map and that submitted by the Dy. Engineering, Road & Building Department, we fail to understand how this measurement can be treated as authentic. In our view, authority keeping records of land is the correct authority to issue certificate, and therefore, measurement certificate submitted by the assessee is also rejected. - AT

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Nature of land sold - Capital asset or rural agricultural land - ...

Case Laws Income Tax

November 12, 2023

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