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Income Tax - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Mere inclusion of land in the special zone without any ...


Land in Special Zone Remains Agricultural Without Infrastructure or Non-Agricultural Use Proof.

December 19, 2012

Case Laws     Income Tax     AT

Mere inclusion of land in the special zone without any infrastructure development thereupon or without establishing and proving that the land was put into use for non-agricultural purposes does not and cannot convert the agricultural land into non-agricultural land. - AT

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