Capital asset” u/s 2(14) - agricultural land - scope of word “any municipality” - Section 2(14)(iii)(b)...

Capital asset” u/s 2(14) - agricultural land - scope of word “any municipality” - Section 2(14)(iii)(b) contemplates calculating distance of the land in question from the nearest municipality it does not mean the jurisdictional municipality, it only means that the municipality from which the distance is calculated should have a population of not less than 10 thousand - capital assets .....

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