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2015 (7) TMI 89 - HIGH COURT OF MADHYA PRADESHMeasurement of distance of the agricultural land - Held that:- Distance of the agricultural land belonging to the assessee within the meaning of s. 2(14)(iii)(b) has to be measured in terms of the approach by road and not by the straight line distance on horizontal plane or as per crow's flight. See case of Satinder Pal Singh [2010 (1) TMI 752 - Punjab and Haryana High Court ]. - Decided against revenue.
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