17 December 2017
Not taxable if the following conditions are satisfied even no crops cultivated.
Land which is left barren but which is capable of being cultivated can also be 'agricultural land' unless the said land is actually put to some other non- agricultural purpose, like construction of buildings or an aerodrome, runway, etc., thereon, which alters the physical character of the land rendering it unfit for immediate cultivation; if land is assessed to land revenue as agricultural land under the State Revenue Law, it is a strong piece of evidence of its character as agricultural land;
18 December 2017
Please provide reference of case law for the point1 i.e." Land which is left barren but which is capable of being cultivated can also be agricultural land unless the said agricultural land is put to some other non agriculture purpose.
CAclubindia
