{"id":35446,"date":"2023-08-24T13:53:47","date_gmt":"2023-08-24T08:23:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mohideen-sharif-inayathulla-sharif-v-ito-2022-95-itr-345-chennai-trib\/"},"modified":"2023-08-24T13:53:47","modified_gmt":"2023-08-24T08:23:47","slug":"mohideen-sharif-inayathulla-sharif-v-ito-2022-95-itr-345-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mohideen-sharif-inayathulla-sharif-v-ito-2022-95-itr-345-chennai-trib\/","title":{"rendered":"Mohideen Sharif Inayathulla Sharif v. ITO (2022) 95 ITR 345 (Chennai) (Trib)"},"content":{"rendered":"<p>A mere misstatement or confusion with regard to the identical name of 2 villages cannot form the basis for making a huge addition under the head capital gains under the surmise and suspicion that this village could be within 5 kilometer&#8217;s from the nearest municipal limits. The Tribunal\u00a0 further reiterated that the revenue records are ultimate proof of the land being agricultural land and that its subsequent use is non-consequential. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(14)(iii) : Capital asset-Agricultural land-Revenue records are ultimate proof of the land being agricultural land-Land situated  beyond prescribed Limit-Cannot be considered  as non-agricultural Land. [S. 45]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-35446","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9dI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35446","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=35446"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35446\/revisions"}],"predecessor-version":[{"id":35447,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35446\/revisions\/35447"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35446"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35446"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35446"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}