TMI BlogLand sold is agricultural land or it is to be treated as a capital asset in the terms of section 2(14)...Land sold is agricultural land or it is to be treated as a capital asset in the terms of section 2(14) of the Act – Even if no agricultural production was done by the assessee on this land, this mere fact will not take out the land out of the nomenclature of 'agricultural land' - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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