https://www.taxtmi.com/caselaws?id=184675 The Tribunal affirmed the classification of land as agricultural for wealth-tax assessment, despite it lying fallow and being in a developed locality. The decision emphasized the significance of factual evidence in determining land classification, stating that past use and current circumstances are pivotal factors. The appeal challenging the agricultural classification was dismissed based on the comprehensive factual findings supporting the land's classification as agricultural. en-us Wed, 10 Dec 2003 00:00:00 +0530 Sat, 16 Jul 2016 10:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184675 The Tribunal affirmed the classification of land as agricultural for wealth-tax assessment, despite it lying fallow and being in a developed locality. The decision emphasized the significance of factual evidence in determining land classification, stating that past use and current circumstances are pivotal factors. The appeal challenging the agricultural classification was dismissed based on the comprehensive factual findings supporting the land's classification as agricultural. Case-Laws Income Tax Wed, 10 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184675