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Case Law Details

Case Name : JCIT Vs Rajeshkumar Shantilal Sanghvi (ITAT Ahmedabad)
Appeal Number : ITA No.1139/Ahd/2019
Date of Judgement/Order : 27/08/2024
Related Assessment Year : 2012-13
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JCIT Vs Rajeshkumar Shantilal Sanghvi (ITAT Ahmedabad)

ITAT Ahmedabad held that the agricultural nature of the land at the time of sale is determinative, regardless of the buyer’s intended use. Thus, land sold was agricultural land and hence doesn’t attract capital gain.

Facts- The case of the assessee wa

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