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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Nature of land sold - agricultural land - where the land is ...

Income Tax

June 7, 2018

Nature of land sold - agricultural land - where the land is shown in revenue record as agricultural land and no permission was taken for conversion of land, it is immaterial whether any agricultural income is shown in the return or not, the gains from sale are exempt from taxation.- AT

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  1. Nature of land sold - sale of agricultural land or not - it is nowhere necessary for an assessee to prove carrying out actual agricultural activity of the land

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  3. Capital gain on sale of land - Nature of land - it is undisputed fact that assessee has sold agricultural land on which he was carrying out agricultural activities prior...

  4. Addition to income from capital gains - Nature of land sold - Anyhow, to meet the ends of natural justice, we direct the assessee to file complete sale deeds of the...

  5. Nature of land sold - capital asset u/s 2(14) or agricultural land - If the previous owner did not carry out agricultural activity on an agricultural land, however did...

  6. Nature of land sold - agricultural land or capital asset - the land is not subjected to any conversion as non-agricultural land by the assessee or any other concerned...

  7. Nature of land sold - Capital asset u/s 2(14) or agricultural land - If both the conditions are present then it would not be agricultural land and would be treated as...

  8. Nature of agricultural land sold - In the activities permitted on conversion of the land into farm house is restricted to the environmental friendly residence....

  9. Nature of land sold - Agricultural land or capital asset - Though the circumstance that the land is classified as Agricultural in the revenue records is in favour of the...

  10. Nature of land sold - agricultural land - law does not prohibit in receiving the sale consideration by equity shares - The land sold by the assessee is an agricultural...

 

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