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<h1>Supreme Court Sets Aside Orders, High Court to Address Taxing Capital Gains</h1> The Supreme Court allowed the appeal, setting aside the orders under appeal. The High Court is tasked with addressing the issue of taxing capital gains ... Whether, the Appellate Tribunal was right in law in holding that in case capital gains arising from the sale of agricultural land are to be taxed, the assessee has the option to substitute its cost as on February 28, 1970, the date from which the agricultural lands, due to an amendment in law, became an asset - question of law arise - hence matter is directed to be referred to High Court. The Supreme Court allowed the appeal and set aside the orders under appeal. The High Court must consider the question regarding the taxation of capital gains from the sale of agricultural land. The Tribunal is directed to refer the question to the High Court.
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