2016 (9) TMI 1343

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..... rtain the nature of land whether it is agricultural or non agricultural? (2) Whether General law can override the provisions of Income Tax Act when the Special Act defines agricultural land, Agricultural income and provisions of Chapter-XVII and intends to Tax the land on which no agricultural operation are carried out as per mandate of Sections 2 (1A), 2(14), 2(24), 2(31), 10(1A) and 194LA? - .....

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