https://www.taxtmi.com/caselaws?id=413643 The Tribunal allowed the appeals partly, deleting the additions of capital gains tax and penalties. It held that the land in question was agricultural land exempt from capital gains tax based on evidence of agricultural use and the expiration of the notification prohibiting agricultural activities. The additional ground challenging the validity of the assessment order under section 153A was kept open for future consideration. en-us Thu, 30 Sep 2021 00:00:00 +0530 Mon, 18 Oct 2021 09:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413643 The Tribunal allowed the appeals partly, deleting the additions of capital gains tax and penalties. It held that the land in question was agricultural land exempt from capital gains tax based on evidence of agricultural use and the expiration of the notification prohibiting agricultural activities. The additional ground challenging the validity of the assessment order under section 153A was kept open for future consideration. Case-Laws Income Tax Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413643