No requirement in Income-tax Act that only self cultivated land will be treated as agricultural land

IN THE ITAT INDORE BENCH Income-tax Officer-5(1), Indore Versus Ashok Shukla IT Appeal No. 207(Ind.) of 2012 [Assessment year 2008-09] August 31, 2012 ORDER Joginder Singh , Judicial Member The Revenue is aggrieved by the impugned order dated 31.1.2012 broadly on the ground that on the facts and in the circumstances of the case, the learned first appellate authority erred in treating the land sold as agricultural land when the assessee failed to substantiate that any agricultural activity was carried out on the said land and further erred in holding that the land sold was be...