https://www.taxtmi.com/caselaws?id=277952 The Revenue's appeal was allowed for statistical purposes due to the admission of additional evidence without fulfilling the conditions laid down in Rule 46A. The issues of agricultural receipts, possession of agricultural land, LTCG exemption, and change in land utility were all contested in this case. en-us Mon, 13 Feb 2012 00:00:00 +0530 Tue, 01 Jan 2019 11:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277952 The Revenue's appeal was allowed for statistical purposes due to the admission of additional evidence without fulfilling the conditions laid down in Rule 46A. The issues of agricultural receipts, possession of agricultural land, LTCG exemption, and change in land utility were all contested in this case. Case-Laws Income Tax Mon, 13 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277952