https://www.taxtmi.com/caselaws?id=68006 The Appellate Tribunal ITAT Jaipur ruled in favor of the appellant in three appeals related to the exemption of land from wealth tax as agricultural land. The appellant successfully demonstrated through evidence that the land in question was used for agricultural purposes, despite being located within municipal limits. The Tribunal emphasized the burden of proof on the party making the allegation, and since the appellant provided sufficient proof of the land's agricultural nature, the appeals were allowed. Consequently, the land was deemed exempt from wealth tax under section 2(e) of the Wealth Tax Act, 1957. en-us Fri, 24 Nov 1989 00:00:00 +0530 Wed, 16 Mar 2011 12:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68006 The Appellate Tribunal ITAT Jaipur ruled in favor of the appellant in three appeals related to the exemption of land from wealth tax as agricultural land. The appellant successfully demonstrated through evidence that the land in question was used for agricultural purposes, despite being located within municipal limits. The Tribunal emphasized the burden of proof on the party making the allegation, and since the appellant provided sufficient proof of the land's agricultural nature, the appeals were allowed. Consequently, the land was deemed exempt from wealth tax under section 2(e) of the Wealth Tax Act, 1957. Case-Laws Wealth-tax Fri, 24 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68006