https://www.taxtmi.com/caselaws?id=65144 The ITAT Delhi-E allowed the assessee's appeal for the assessment year 1982-83, ruling that no capital gain arises from the sale of horticultural land classified as agricultural land. The addition of Rs. 3,750 by the ITO was deleted. en-us Tue, 03 Jul 1984 00:00:00 +0530 Sat, 12 Feb 2011 15:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65144 The ITAT Delhi-E allowed the assessee's appeal for the assessment year 1982-83, ruling that no capital gain arises from the sale of horticultural land classified as agricultural land. The addition of Rs. 3,750 by the ITO was deleted. Case-Laws Income Tax Tue, 03 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65144