https://www.taxtmi.com/caselaws?id=182715 The Tribunal upheld the CIT(A)'s decision, relying on the Ashok Shukla case for measuring distance under the IT Act. It confirmed the land sold was agricultural, situated beyond 8 kms from the municipal limit, supported by evidence and Tehsildar certificates. The Tribunal deemed the Tehsildar competent to issue such certificates, following precedents. It applied road distance measurement and agricultural land criteria, dismissing Revenue's appeals and affirming the CIT(A)'s ruling. The assessee's cross-objection was also rejected. en-us Mon, 23 Sep 2013 00:00:00 +0530 Sat, 05 Nov 2016 22:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182715 The Tribunal upheld the CIT(A)'s decision, relying on the Ashok Shukla case for measuring distance under the IT Act. It confirmed the land sold was agricultural, situated beyond 8 kms from the municipal limit, supported by evidence and Tehsildar certificates. The Tribunal deemed the Tehsildar competent to issue such certificates, following precedents. It applied road distance measurement and agricultural land criteria, dismissing Revenue's appeals and affirming the CIT(A)'s ruling. The assessee's cross-objection was also rejected. Case-Laws Income Tax Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182715