Capital gain - agriculture land situates beyond 8 kms. from the ...
Case Laws Income Tax
June 24, 2019
Capital gain - agriculture land situates beyond 8 kms. from the municipal limit or not? - Talati is akin to Patwari in other parts of India. He is a village accountant and as contemplated in sections 16 and 17 of the Gujarat Land Revenue Code 1879 - Thus, cognizance could be taken on the basis of his certificate - CIT(A) should to make a reference to Google-map etc.
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