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Income Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

In view of sub-clause (b) of section 2(14)(iii) of the Act even ...

Case Laws     Income Tax

October 24, 2013

In view of sub-clause (b) of section 2(14)(iii) of the Act even under the amended definition of expression 'capital asset', the agricultural land situated in rural areas continues to be excluded from that definition - AT

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