https://www.taxtmi.com/caselaws?id=176683 The tribunal upheld the CIT(A)'s decision, confirming the AO's assessment of capital gains and denial of exemption on the sale of land. The assessee's appeals were dismissed on all grounds, with the tribunal emphasizing the lack of evidence to support the claim that the land was agricultural. The tribunal also noted the binding nature of jurisdictional High Court decisions over those of other High Courts. en-us Wed, 27 May 2015 00:00:00 +0530 Sat, 26 Dec 2015 13:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176683 The tribunal upheld the CIT(A)'s decision, confirming the AO's assessment of capital gains and denial of exemption on the sale of land. The assessee's appeals were dismissed on all grounds, with the tribunal emphasizing the lack of evidence to support the claim that the land was agricultural. The tribunal also noted the binding nature of jurisdictional High Court decisions over those of other High Courts. Case-Laws Income Tax Wed, 27 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176683