‘Computerised Patta’ showing land as wet land to be deemed as agricultural land: Madras HC

INCOME TAX: Where assessee sold agricultural land and claimed capital gain from sale as exempt, since Tahsildar while submitting report to Assessing Officer had enclosed copies of computerised patta, which showed that land was wet land and deemed to be agricultural land, merely because an agriculture activity could not be done on said land for various reasons including natural causes, it was not cease to be an agricultural land, thus,

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000192971/‘computerised-patta’-showing-land-as-wet-land-to-be-deemed-as-agricultural-land-madras-hc.aspx