https://www.taxtmi.com/caselaws?id=405930 Additional evidence may be admitted at the appellate stage under Rule 29 where public records such as a sale deed, municipal certificate, tehsildar certificate and girdawari are relevant to the core dispute, their authenticity is not in doubt and no prejudice is caused to the Revenue. Applying those materials, land at village Machhwa was treated as agricultural land because it was shown to be beyond 8 kilometres from Jaipur municipal limits and supported by revenue records, census material and prior coordinate bench decisions. On that basis, the land fell outside the definition of capital asset under Section 2(14), and the capital gains addition was deleted. en-us Thu, 18 Mar 2021 00:00:00 +0530 Fri, 02 Apr 2021 09:13:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405930 Additional evidence may be admitted at the appellate stage under Rule 29 where public records such as a sale deed, municipal certificate, tehsildar certificate and girdawari are relevant to the core dispute, their authenticity is not in doubt and no prejudice is caused to the Revenue. Applying those materials, land at village Machhwa was treated as agricultural land because it was shown to be beyond 8 kilometres from Jaipur municipal limits and supported by revenue records, census material and prior coordinate bench decisions. On that basis, the land fell outside the definition of capital asset under Section 2(14), and the capital gains addition was deleted. Case-Laws Income Tax Thu, 18 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405930