https://www.taxtmi.com/caselaws?id=391576 Capital gains from the sale of agricultural land were assessed in the hands of the Hindu undivided family because the assessee filed the return in HUF status under section 148 and also claimed section 54B relief on that basis. The later contention that the land belonged to the assessee individually was not supported by fresh material or cogent evidence of individual ownership. The burden to establish a different taxable status rested on the assessee, and that burden was not discharged. The capital gains were therefore treated as HUF income. en-us Wed, 08 Jan 2020 00:00:00 +0530 Sat, 01 Feb 2020 07:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391576 Capital gains from the sale of agricultural land were assessed in the hands of the Hindu undivided family because the assessee filed the return in HUF status under section 148 and also claimed section 54B relief on that basis. The later contention that the land belonged to the assessee individually was not supported by fresh material or cogent evidence of individual ownership. The burden to establish a different taxable status rested on the assessee, and that burden was not discharged. The capital gains were therefore treated as HUF income. Case-Laws Income Tax Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391576