Court Recognizes Jamabandi as Valid Evidence for Capital Gains Calculation Over Certificates from Tehsildar or Retired IAS Officer.

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....Capital gains - calculation of number of trees - The evidence filed by the assessee in terms of certificate of Tehsildar or that of a retired IAS officer is of no evidentiary value, specially in the presence of Jamabandi, which is an actual proof of land holding and cultivation thereon. - AT....