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1981 (4) TMI 56 - GUJARAT HIGH COURT
Extract:
.......and, was an agricultural land within the meaning of section 2(14) of the Income-tax Act, 1961, and, therefore, on sale thereof, tax on capital gains resulting therefrom was not leviable ? The references are answered accordingly. There will be no order as to costs. A copy of this judgment shall be placed on the record of each of the four references.