Section 2(14) & 45 of the Income Tax Act, 1961 — Capital gains — Agricultural land — Tahsildar submitted Patta which shows that the lands in question are wet lands and the CIT(A) and the Tribunal have appraised the documents placed before it and given a categorical finding that the land continues to remain as an agricultural land. assessee having discharged the onus cast upon it to establish that the lands are agricultural lands, no substantial question of law arises for consideration — Principal Commissioner of income tax vs. KPR Developers P. Ltd. [2019] 311 CTR (Madras) 832