1944 (9) TMI 24 - HIGH COURT OF OUDH - Income Tax

Extract:
.......ng order the Tribunal mentions that the distance of the building is 16 miles from the land and concludes that it cannot be deemed to be in the immediate vicinity of the land so as to attract the provision invoked. We know nothing further about the facts and can only say that we see no reason to take a view different from that taken by the Tribunal.