https://www.taxtmi.com/caselaws?id=772681 The ITAT Jaipur determined that agricultural land located at Gram Kukas, Nangal Sustawan, Jaipur was beyond 8 km from municipal limits as of 06.01.1994, qualifying it as agricultural land under section 2(14)(iii)(b). The tribunal relied on SLRA reports confirming the distance exceeded 8 km. Consistent with their earlier order dated 31.01.2014, the assessee's appeal was allowed and the revenue's appeal was dismissed, establishing the land's agricultural classification for tax purposes. en-us Mon, 28 Apr 2025 00:00:00 +0530 Tue, 10 Jun 2025 16:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772681 The ITAT Jaipur determined that agricultural land located at Gram Kukas, Nangal Sustawan, Jaipur was beyond 8 km from municipal limits as of 06.01.1994, qualifying it as agricultural land under section 2(14)(iii)(b). The tribunal relied on SLRA reports confirming the distance exceeded 8 km. Consistent with their earlier order dated 31.01.2014, the assessee's appeal was allowed and the revenue's appeal was dismissed, establishing the land's agricultural classification for tax purposes. Case-Laws Income Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772681