Article
A Sale Deed Is Not A Document Issued By A Revenue Authority Or Any Government Authority Which Would Certify The Agricultural Nature Of The Land
The Delhi High Court in Pr. Commissioner of Income Tax Delhi-11 Vs Ms. Sangeeta Jain, held that a sale deed primarily reflects a transaction between the parties and the terms of sale, but it does not, in itself, verify the land's classification as agricultural for the taxation purposes.
M Mulla Associates
