https://www.taxtmi.com/caselaws?id=245235 The Tribunal decided to restore the matter back to the AO for the limited purpose of verifying the genuineness of the certificate from the Dy. Hydraulic Engineer, which stated that the road used by the AO for measuring the distance was a private road and not open to the public. If the AO finds the certificate genuine, the land will be treated as agricultural and exempt from capital gains tax. The appeals filed by the Revenue were allowed for statistical purposes, and the order was pronounced in the open court on 7th March 2014. en-us Fri, 07 Mar 2014 00:00:00 +0530 Mon, 24 Mar 2014 14:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245235 The Tribunal decided to restore the matter back to the AO for the limited purpose of verifying the genuineness of the certificate from the Dy. Hydraulic Engineer, which stated that the road used by the AO for measuring the distance was a private road and not open to the public. If the AO finds the certificate genuine, the land will be treated as agricultural and exempt from capital gains tax. The appeals filed by the Revenue were allowed for statistical purposes, and the order was pronounced in the open court on 7th March 2014. Case-Laws Income Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245235