2023 (9) TMI 265 - SCH - Income Tax

Capital gain - Nature of land sold - capital asset or agricultural land - HC decided issue in favour of assessee - HELD THAT - We are informed that the present special leave petitions are against the same order relating to the different assessment years have been dismissed. Recording the aforesaid, the special leave petitions are dismissed.

Summary

The Supreme Court dismissed the special leave petitions against the same order related to different assessment years. The delay was condoned, and pending applications were disposed of.