Section 263 Revision Annulled: No Evidence to Classify Agricultural Land as Capital Asset Under IT Act Section 2(14).

Revision u/s 263 - Agriculture land - As such, there is no incriminating material in the possession of the Assessing Officer to hold that the land in question is capital asset within the meaning of section 2(14) - Revision u/s 263 annulled - AT .....

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