https://www.taxtmi.com/caselaws?id=413998 The Tribunal upheld the ld. CIT (A)'s decision based on the measurement of the distance of the agricultural land from the SMC limit, dismissing the Revenue's appeal. The judgment highlighted the significance of considering specific circumstances and legal provisions in classifying assets for tax purposes. en-us Wed, 06 Oct 2021 00:00:00 +0530 Mon, 25 Oct 2021 19:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413998 The Tribunal upheld the ld. CIT (A)'s decision based on the measurement of the distance of the agricultural land from the SMC limit, dismissing the Revenue's appeal. The judgment highlighted the significance of considering specific circumstances and legal provisions in classifying assets for tax purposes. Case-Laws Income Tax Wed, 06 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413998