RTC couldn’t be considered as conclusive evidence to prove that assessee’s land was agricultural land

INCOME TAX : Where assessee claimed proceeds from sale of an agricultural land as exempt, since RTC produced by assessee could not prove that land sold by assessee was agricultural land and if any crop was grown upon it during year, further, assessee had neither claimed any expenses incurred in carrying out agricultural operations nor there was any evidence of agriculture produce having been sold by assessee, land could not be considered as agricultural land and same was to be treated as a capit

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