profit on dsale of agriculture land

as agriculture land is nt an capital assets  u/s 2(14) subject to criteria fullfilled,so no ques arise regarding short term n long term capital gain,bt m confused wht eill be the treatment of profit arise on sale of land ?

will it be taxable as normal profit ?

The actual user to which the land is being put would furnish prima facie evidence of the true nature or character of the land and, therefore, whenever a question arises whether a particular land is agricultural land or not, primarily regard must be had to the purpose for which the land is being actually used at or about the relevant time and that would ordinarily provide a satisfactory answer to the problem - Rasiklal Chimanlal Nagri v. CWT [1965] 56 ITR 608 (Guj.).
n ‘Agricultural land’ should comprise the following characteristics :
a. It must be a land;
b. It must pertain to or be connected with cultivation;
c. It must involve expenditure of human labour and skill for the purpose of cultivation or for keeping it in a cultivable state - Tea Estates India (P.) Ltd. v. CWT [1966] 59 ITR 428 (Cal.)