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of <h1>Sale of land not used for agriculture cannot be treated as capital asset under relevant tax laws</h1> <h3>PRASHANT JAIPAL REDDY Versus INCOME TAX OFFICER WARD 9 (1) (3) & ANR.</h3> PRASHANT JAIPAL REDDY Versus INCOME TAX OFFICER WARD 9 (1) (3) & ANR. - TMI The Supreme Court, through Hon'ble Justices Vikram Nath and Sandeep Mehta, declined to interfere with the impugned judgment/order of the High Court. The Court stated, 'We are not inclined to interfere with the impugned judgment/order of the High Court,' and accordingly dismissed the Special Leave Petition. All pending applications were also disposed of.
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