https://www.taxtmi.com/caselaws?id=788812 Official certificates and revenue records can support admission of additional evidence in appeal where no demonstrated prejudice is shown, so a Rule 46A objection may fail. On the merits, land shown by revenue material and population-distance criteria to be agricultural and beyond the prescribed municipal limits is not a capital asset under section 2(14). Once that character is established, section 194-IA does not apply, no tax deduction obligation arises, and the transferee cannot be treated as an assessee in default under section 201(1) or charged interest under section 201(1A). The deletion of TDS demand and interest was sustained. en-us Thu, 26 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788812 Official certificates and revenue records can support admission of additional evidence in appeal where no demonstrated prejudice is shown, so a Rule 46A objection may fail. On the merits, land shown by revenue material and population-distance criteria to be agricultural and beyond the prescribed municipal limits is not a capital asset under section 2(14). Once that character is established, section 194-IA does not apply, no tax deduction obligation arises, and the transferee cannot be treated as an assessee in default under section 201(1) or charged interest under section 201(1A). The deletion of TDS demand and interest was sustained. Case-Laws Income Tax Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788812