Section 263 Revision Annulled: No Evidence to Classify Agricultural Land as Capital Asset Under IT Act Section 2(14). https://www.taxtmi.com/highlights?id=22141 Revision u/s 263 - Agriculture land - As such, there is no incriminating material in the possession of the Assessing Officer to hold that the land in question is capital asset within the meaning of section 2(14) - Revision u/s 263 annulled - AT en-us Wed, 18 Mar 2015 08:28:24 +0530 Wed, 18 Mar 2015 08:28:24 +0530 TaxTMI RSS Generator Section 263 Revision Annulled: No Evidence to Classify Agricultural Land as Capital Asset Under IT Act Section 2(14). https://www.taxtmi.com/highlights?id=22141 Revision u/s 263 - Agriculture land - As such, there is no incriminating material in the possession of the Assessing Officer to hold that the land in question is capital asset within the meaning of section 2(14) - Revision u/s 263 annulled - AT Highlights Income Tax Wed, 18 Mar 2015 08:28:24 +0530 https://www.taxtmi.com/highlights?id=22141