https://www.taxtmi.com/highlights?id=33004 Sale of land - Nature of land at the time of transfer - Sufficient evidence has been adduced by the respondent, to prove that the subject lands have been put to agricultural operations before sale. Classification of the lands, in the revenue records, as agricultural lands, is not varied and that is a determinative factor - HC en-us Wed, 25 Jan 2017 08:08:30 +0530 Wed, 25 Jan 2017 08:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33004 Sale of land - Nature of land at the time of transfer - Sufficient evidence has been adduced by the respondent, to prove that the subject lands have been put to agricultural operations before sale. Classification of the lands, in the revenue records, as agricultural lands, is not varied and that is a determinative factor - HC Highlights Income Tax Wed, 25 Jan 2017 08:08:30 +0530 https://www.taxtmi.com/highlights?id=33004