https://www.taxtmi.com/caselaws?id=789562 Land converted into non-agricultural land before transfer ceases to qualify for exclusion as agricultural land under section 2(14)(iii), so capital gains may be computed on that basis and stamp duty value can be adopted under section 50C. Cash deposits remain assessable as unexplained money under section 69A when the assessee fails to produce documentary evidence for the alleged source, including supporting material for the claimed agricultural income of another person. Other bank credits are likewise taxable as unexplained credits under section 69A when no confirmations or reconciliation are furnished to show loans, gifts, or repayments from identifiable sources. en-us Wed, 04 Mar 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789562 Land converted into non-agricultural land before transfer ceases to qualify for exclusion as agricultural land under section 2(14)(iii), so capital gains may be computed on that basis and stamp duty value can be adopted under section 50C. Cash deposits remain assessable as unexplained money under section 69A when the assessee fails to produce documentary evidence for the alleged source, including supporting material for the claimed agricultural income of another person. Other bank credits are likewise taxable as unexplained credits under section 69A when no confirmations or reconciliation are furnished to show loans, gifts, or repayments from identifiable sources. Case-Laws Income Tax Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789562