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2018 (4) TMI 174 - AT - Income TaxBenefit of section 10(37) - “gair mumkin” lands - scope of the agriculture land - Assessee received the compensation but the originally awarded compensation was enhanced twice - Held that:- The provision of section 10(37) are applicable to the amount received by the assessee after 01.04.2004 in respect of the “gair mumkin” lands which the Revenue official certified to be the agricultural lands in view of the irrigation facilities available, and the benefit of section 10(37) of the Act is available in such cases. - Decided against revenue.
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