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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Once the Tribunal has accepted that the classification of lands ...

Case Laws     Income Tax

September 1, 2014

Once the Tribunal has accepted that the classification of lands as per the reveue records are agricultural lands, which are evidenced by the adangal and the letter of the Tahsildar and satisfies other conditions of Section 2(14) of the Income Tax Act, the Tribunal has misdirected itself. - HC

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