Conversion of agricultural land after date of agreement to sell won't disentitle tax exemption: ITAT

IT: Mere participation of illiterate assessee in proceedings for conversion of agricultural land initiated by purchaser under section 143 of Uttarakhand Zamindari Abolition Act, 2001 after registration of agreement to sale but prior to registration of sale deed would not lead to conclusion that land sold was non-agricultural and, thus, treating assessee differently from all other co-owners

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