https://www.taxtmi.com/caselaws?id=330784 Revenue records relevant to the character of acquired land as agricultural land should be admitted as additional evidence, subject to proof of genuineness, because they bear directly on the factual determination and cannot be treated as irrelevant merely due to prior employee statements. Section 197 is only an enabling mechanism for obtaining lower or nil deduction and does not bar an assessee from disputing tax deduction liability directly in assessment or appellate proceedings. The expression "agricultural land" for this purpose is not controlled by section 2(14); its meaning must be assessed in its ordinary sense on evidence, and the Tribunal's contrary approach was legally unsound. en-us Fri, 29 Jul 2016 00:00:00 +0530 Wed, 30 Aug 2017 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330784 Revenue records relevant to the character of acquired land as agricultural land should be admitted as additional evidence, subject to proof of genuineness, because they bear directly on the factual determination and cannot be treated as irrelevant merely due to prior employee statements. Section 197 is only an enabling mechanism for obtaining lower or nil deduction and does not bar an assessee from disputing tax deduction liability directly in assessment or appellate proceedings. The expression "agricultural land" for this purpose is not controlled by section 2(14); its meaning must be assessed in its ordinary sense on evidence, and the Tribunal's contrary approach was legally unsound. Case-Laws Income Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330784