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ITAT determined the nature of agricultural land based on distance from municipal limits. The tribunal assessed the land parcels located in Gram Kukas, Nangal Sustawan, Jaipur, specifically evaluating their proximity to municipal boundaries. After examining the Survey of Land Revenue Authority (SLRA) report, the tribunal conclusively found the land was beyond 8 kilometers from municipal limits. Consequently, the tribunal ruled in favor of the assessee, classifying the land as agricultural land under section 2(14)(iii)(b), thereby allowing the assessee's appeal and dismissing the revenue's counter-appeal.
ITAT determined the nature of agricultural land based on distance from municipal limits. The tribunal assessed the land parcels located in Gram Kukas, Nangal Sustawan, Jaipur, specifically evaluating their proximity to municipal boundaries. After examining the Survey of Land Revenue Authority (SLRA) report, the tribunal conclusively found the land was beyond 8 kilometers from municipal limits. Consequently, the tribunal ruled in favor of the assessee, classifying the land as agricultural land under section 2(14)(iii)(b), thereby allowing the assessee's appeal and dismissing the revenue's counter-appeal.
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