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2012 (10) TMI 564 - AT - Income TaxUrban vs. Agricultural Land - Measurement of Municipal limits of Land - Held that:- Once the statutory guidance of taking into account the extent and scope of urbanization of the area has to be reckoned while issuing any such notification then it would be incongruous to the argument of the Revenue that the distance of land should be measured by the method of straight line on horizontal plane or as per crow’s flight because any measurement by crow’s flight is bound to ignore the urbanization which has taken place. - Order of CIT(A) on the issue in the impugned orders are set aside and the appeals of the assessees are partly allowed for statistical purposes.
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