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Income Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Agriculture land - capital asset u/s 2(14) - land is situated ...

Case Laws     Income Tax

October 26, 2013

Agriculture land - capital asset u/s 2(14) - land is situated within the municipal limits of Municipal Council, Sujanpur – Therefore, the asset is ‘Capital Asset’ – Liable to be taxed as capital gains - HC

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