Nature of transfer of land - agriculture land or not - sale deed ...
Court Rules Land as Industrial Based on Sale Deed; Assessee Bound by "Industrial Plots" Classification.
August 14, 2018
Case Laws Income Tax AT
Nature of transfer of land - agriculture land or not - sale deed shows that the properties in question have been referred as “industrial plot” for industrial purposes. - The sale deed in question is executed by the assessee and is document produced by the assessee. The assessee is therefore bound by the contents of the registered sale deed.
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