ordinarily used for purposes of agriculture or for purposes subservient to or allied to agriculture, it would be agriculture land ... character of the land rendering it unfit for immediate cultivation;
(5) If land is assessed to land revenue as agricultural land under the State revenue
cash out of agriculture income
but no evidence in support of either agriculture land holding or sale
of crops was filed . The person admitted ... filed, Sh. Deepak
Kumar stated of having agriculture income, however no evidence in
support of agriculture land holding was submitted either
this, the assessee has agriculture income since very long. As on 1st April, 1989; he held 48 bighas agriculture land. The opening cash balance ... from the report is, as under: c.1. Agriculture income at Mukundpura:
(i) The agriculture land is irrigated and tube well was found in good
Shri Raja Ram Patidar, Bhopal vs The Ito 1(2), Bhopal on 28 September, 2018
around the land,
the purchaser of the land had built very huge multistoried
flats in the land.
iii. Therefore it was evident that the intention ... 2015
does not apply to agricultural land situated within Panchayat
limits and where such land is agriculture land, capital gain
tax is not attracted
with other agriculture land which was already acquired by them in the earlier years.
(c) The land was identified as agriculture land in the revenue ... land in the adjoining area were such as would indicate that the land was agricultural?
9. Whether the land itself was developed by plotting
that the 'land' is not
converted into 'abadi land', the same continuous to be
land i.e. agriculture land with consequences ... agricultural land holder
himself put the land for non-agricultural purpose is
not sufficient for conversion of land from agricultural
land to Abadi land
learned counsel if an agriculture land even without converted into an Abadi land is being used for non-agriculture purpose and some building has been ... agriculture land for non-agricultural purpose-(1) No person holding any land for the purpose of agriculture, and no transferee of such land
disclosed in respect of lands, even prior to purchase of these lands or
even without sale in case of vithlapur land ... Mandal Road (Viram Gam) Profit 50.00
Santhal Land Profit 100.00
Shilaj Gam Land Profit 45.00
Vithalpur Land Profit 100.00
Profit: 295.00
6. Appellant E-filed
3032/Del/2014
AY: 2010-11
Assessment Land Land used Total Sale Exp. Of
Year Sold for land consideration sale
Development used ... land. The assessee
also built service roads and incurred expenses in subsequent years for
development of plot of land. For selling the plots of land
