https://www.taxtmi.com/caselaws?id=427467 The Tribunal upheld the addition of long-term capital gain from the sale of non-agricultural land, emphasizing the need to prove agricultural use for exemption and directing reassessment on the cost of acquisition based on evidence provided. Regarding the treatment of agricultural income as income from other sources, the Tribunal remanded the issue for further consideration by the Commissioner, allowing the assessee to provide supporting documents. The appeal was partially allowed, with directions for reassessment and review of the agricultural income treatment. en-us Wed, 07 Sep 2022 00:00:00 +0530 Fri, 09 Sep 2022 07:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427467 The Tribunal upheld the addition of long-term capital gain from the sale of non-agricultural land, emphasizing the need to prove agricultural use for exemption and directing reassessment on the cost of acquisition based on evidence provided. Regarding the treatment of agricultural income as income from other sources, the Tribunal remanded the issue for further consideration by the Commissioner, allowing the assessee to provide supporting documents. The appeal was partially allowed, with directions for reassessment and review of the agricultural income treatment. Case-Laws Income Tax Wed, 07 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427467