https://www.taxtmi.com/highlights?id=65797 Admission of additional grounds under Rule 11 and 29 of the Income Tax (Appellate Tribunal) Rules, 1963 - In the absence of relevant facts available before revenue authorities, we are not inclined to admit the additional ground for adjudication. The additional grounds raised towards a new claim that the agricultural land sold is outside the purview of definition of capital assets is thus rejected as inadmissible. - AT en-us Sat, 24 Sep 2022 19:12:29 +0530 Sat, 24 Sep 2022 19:12:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65797 Admission of additional grounds under Rule 11 and 29 of the Income Tax (Appellate Tribunal) Rules, 1963 - In the absence of relevant facts available before revenue authorities, we are not inclined to admit the additional ground for adjudication. The additional grounds raised towards a new claim that the agricultural land sold is outside the purview of definition of capital assets is thus rejected as inadmissible. - AT Highlights Income Tax Sat, 24 Sep 2022 19:12:29 +0530 https://www.taxtmi.com/highlights?id=65797