https://www.taxtmi.com/highlights?id=96996 Deduction for capital gain on agricultural land was upheld where inspectors' post-transfer report and photographs were temporally remote, unnotified, and not authenticated, so they could not rebut revenue records showing the land was used for agriculture as on transfer. The tribunal found the revenue failed to discharge the onus of proving the land's non agricultural character, noted that meagre agricultural income does not change land character, and confirmed the appellate authority's allowance of the deduction under the relevant tax provision. en-us Wed, 18 Feb 2026 10:43:39 +0530 Wed, 18 Feb 2026 10:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96996 Deduction for capital gain on agricultural land was upheld where inspectors' post-transfer report and photographs were temporally remote, unnotified, and not authenticated, so they could not rebut revenue records showing the land was used for agriculture as on transfer. The tribunal found the revenue failed to discharge the onus of proving the land's non agricultural character, noted that meagre agricultural income does not change land character, and confirmed the appellate authority's allowance of the deduction under the relevant tax provision. Highlights Income Tax Wed, 18 Feb 2026 10:43:39 +0530 https://www.taxtmi.com/highlights?id=96996