For the period prior to assessment year 2014-15, the High Court ...
High Court Rules Shortest Road Distance Applies for Measuring Agricultural Land Proximity to Municipal Limits Pre-2014-15.
October 7, 2015
Circulars Income Tax
For the period prior to assessment year 2014-15, the High Court held that the distance between the municipal limit and the agricultural land is to be measured having regard to the shortest road distance - CBDT accepted the decision of HC - Circular
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