https://www.taxtmi.com/highlights?id=29065 The nearness of the land to highway also does not alter the character of the land and appreciation in the price of land cannot be seen in isolation and if agricultural operations were carried out by the assessee, the appreciation in the price of land alone would not lead to the conclusion that the land is not an agricultural land. - AT en-us Mon, 09 May 2016 00:39:52 +0530 Sun, 08 May 2016 18:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=29065 The nearness of the land to highway also does not alter the character of the land and appreciation in the price of land cannot be seen in isolation and if agricultural operations were carried out by the assessee, the appreciation in the price of land alone would not lead to the conclusion that the land is not an agricultural land. - AT Highlights Income Tax Mon, 09 May 2016 00:39:52 +0530 https://www.taxtmi.com/highlights?id=29065