https://www.taxtmi.com/caselaws?id=421433 The Tribunal dismissed the Revenue's appeal, affirming that the land was agricultural, situated beyond 6 kilometers from Tambaram Municipality limits, and not subject to capital gains tax. The decision relied on aerial distance evidence and the VAO's certification, rejecting Revenue's arguments based on Google maps and JCIT's directions. en-us Fri, 25 Feb 2022 00:00:00 +0530 Sun, 24 Apr 2022 20:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421433 The Tribunal dismissed the Revenue's appeal, affirming that the land was agricultural, situated beyond 6 kilometers from Tambaram Municipality limits, and not subject to capital gains tax. The decision relied on aerial distance evidence and the VAO's certification, rejecting Revenue's arguments based on Google maps and JCIT's directions. Case-Laws Income Tax Fri, 25 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421433