Land can’t be held as agricultural land if it is too small for carrying out agricultural operations: ITAT

INCOME TAX : Assessee sold land/property, but capital gain on same had not been disclosed in return of income Assessee took a stand that property was an agricultural land and therefore was not a capital asset and capital gain on sale of agricultural land was not exigible to tax

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000195762/land-can’t-be-held-as-agricultural-land-if-it-is-too-small-for-carrying-out-agricultural-operations-itat.aspx