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<h1>Capital gains tax applies to agricultural land sale per Kerala High Court, overturning Income-tax Appellate Tribunal decision.</h1> The High Court of Kerala ruled that capital gains tax applies to the sale of agricultural land, overturning the decision of the Income-tax Appellate ... Agricultural Land, Capital Asset The High Court of Kerala held that capital gains tax is applicable on the sale of agricultural land, disagreeing with the Income-tax Appellate Tribunal's decision. The court referred to a previous case and ruled in favor of the Revenue. The judgment will be sent to the Income-tax Appellate Tribunal, Cochin Bench.
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