Case Law Details
Case Name : DCIT Vs K. Dhandapani and Co. Ltd. (ITAT Chennai)
Appeal Number : ITA No. 1428/Chny/2017
Date of Judgement/Order : 28/10/2022
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Chennai
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DCIT Vs K. Dhandapani and Co. Ltd. (ITAT Chennai)
ITAT Chennai held that assessee rightly proved that the land sold is agricultural land and agricultural activity was carried out on the same. Hence, the agricultural land is not assessable to capital gains.
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