https://www.taxtmi.com/caselaws?id=327341 The Tribunal concluded that the land sold by the assessee was agricultural land and not a capital asset under section 2(14) of the Income Tax Act, exempting it from capital gains tax. The appeal by the Revenue was dismissed, and the order of the Ld. CIT(A) was upheld. en-us Wed, 06 Jan 2016 00:00:00 +0530 Thu, 05 May 2016 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327341 The Tribunal concluded that the land sold by the assessee was agricultural land and not a capital asset under section 2(14) of the Income Tax Act, exempting it from capital gains tax. The appeal by the Revenue was dismissed, and the order of the Ld. CIT(A) was upheld. Case-Laws Income Tax Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327341