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

Agricultural land in rural areas remains excluded from 'capital asset' definition u/s 2(14)(iii)(b) of the Act.

October 24, 2013

Case Laws Income Tax AT

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

Agricultural land in rural areas remains excluded from 'capital asset' definition u/s 2(14)(iii)(b) of the Act.

October 24, 2013

Case Laws Income Tax AT

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