https://www.taxtmi.com/caselaws?id=288802 Enhanced compensation received for agricultural land under proceedings under Section 18 of the Land Acquisition Act, 1881 was held not liable to tax because the land was admittedly agricultural and that factual position was not disputed. The court also noted that the technical objection that the contention had not been raised before the CIT (Appeals) was not shown to have been pressed before the Tribunal, and the record did not disclose any bar preventing the assessee from raising it at the first appellate stage. The appeal therefore failed. en-us Tue, 14 Jul 2015 00:00:00 +0530 Tue, 30 Jun 2020 11:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288802 Enhanced compensation received for agricultural land under proceedings under Section 18 of the Land Acquisition Act, 1881 was held not liable to tax because the land was admittedly agricultural and that factual position was not disputed. The court also noted that the technical objection that the contention had not been raised before the CIT (Appeals) was not shown to have been pressed before the Tribunal, and the record did not disclose any bar preventing the assessee from raising it at the first appellate stage. The appeal therefore failed. Case-Laws Income Tax Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288802