德里法院规定出售地契不能作为“农业”税来核实土地, 推翻先前的裁决。 Delhi court rules sale deeds can't verify land as 'agricultural' for tax, overturning prior ruling.

德里高等法院裁定,出售地契不能用来核实土地是否为税务目的列为“农业”。 The Delhi High Court ruled that a sale deed cannot be used to verify if land is classified as 'agricultural' for tax purposes. 法院推翻了所得税上诉法庭先前的一项决定,指出法庭严重依赖销售契据,犯了错误。 The court overturned a previous decision by the Income Tax Appellate Tribunal, stating the tribunal made a mistake by relying heavily on the sale deed. 有关土地还被认为离Gurugram太近,不符合农业用地的条件,使其丧失某些免税资格。 The land in question was also found to be too close to Gurugram to qualify as agricultural land, disqualifying it from certain tax exemptions.