ITAT Raipur Judgments — February 2018

The Tribunal held that the land in question was agricultural land and the capital gains arising from its sale were entitled to exemption. Consequently, the addition made by the Assessing Officer was directed to be deleted.

The Tribunal held that the land in question was agricultural land and the capital gains arising from its sale were eligible for exemption. The orders of the lower authorities were set aside.

The Tribunal held that the land in question was agricultural land and the capital gains arising from its sale were entitled to exemption. Consequently, the addition made by the Assessing Officer was directed to be deleted.