Exemption 10(37) - acquisition of the urban agricultural land as ...
Exemption 10(37) Classifies Negotiated Settlement for Urban Agricultural Land as Compulsory Acquisition.
October 16, 2018
Case Laws Income Tax AT
Exemption 10(37) - acquisition of the urban agricultural land as a compulsory acquisition - - merely because the sale price was fixed through a negotiated settlement, the character of acquisition would still remain compulsory.
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