https://www.taxtmi.com/caselaws?id=36482 Land retains agricultural character where it was under cultivation up to the date of sale and the revenue records support that use; on those facts, a presumption arises in favour of agricultural status unless rebutted by the revenue. Permission under section 63 of the Bombay Tenancy and Agricultural Lands Act does not, by itself, convert the land into non-agricultural land. Small agricultural income, appreciation in value, and potential non-agricultural use are irrelevant where the decisive test is actual use, and a temporary or stop-gap cultivation arrangement will not suffice. On the facts stated, the land was agricultural on the date of sale and the question was answered in favour of the assessee. en-us Mon, 06 Oct 1980 00:00:00 +0530 Mon, 22 Mar 2010 15:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36482 Land retains agricultural character where it was under cultivation up to the date of sale and the revenue records support that use; on those facts, a presumption arises in favour of agricultural status unless rebutted by the revenue. Permission under section 63 of the Bombay Tenancy and Agricultural Lands Act does not, by itself, convert the land into non-agricultural land. Small agricultural income, appreciation in value, and potential non-agricultural use are irrelevant where the decisive test is actual use, and a temporary or stop-gap cultivation arrangement will not suffice. On the facts stated, the land was agricultural on the date of sale and the question was answered in favour of the assessee. Case-Laws Income Tax Mon, 06 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36482