https://www.taxtmi.com/caselaws?id=361443 The Tribunal dismissed the appeal, holding that the land sold was not agricultural, making Section 50C applicable for determining the sale consideration. The decision was supported by evidence collected by the A.O. and various authorities. The Tribunal also upheld the rejection of additional evidence under Rule 46A by the CIT(A), as the assessee did not challenge this decision further. en-us Fri, 16 Mar 2018 00:00:00 +0530 Wed, 06 Jun 2018 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361443 The Tribunal dismissed the appeal, holding that the land sold was not agricultural, making Section 50C applicable for determining the sale consideration. The decision was supported by evidence collected by the A.O. and various authorities. The Tribunal also upheld the rejection of additional evidence under Rule 46A by the CIT(A), as the assessee did not challenge this decision further. Case-Laws Income Tax Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361443