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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Kerala High Court: Capital gains from agricultural land sales taxable under income tax laws</h1> The High Court of Kerala held that capital gains from the sale of agricultural lands are taxable under income tax laws, overturning the Tribunal's ... Agricultural Lands Within Notified Areas, Capital Asset, Capital Gains The High Court of Kerala ruled that capital gains from the sale of agricultural lands are subject to income tax. The Tribunal was wrong in holding otherwise, as per the decisions in previous cases. The court answered the questions in favor of the Revenue and against the assessees.

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