TMI BlogDeduction u/s 10(37) - sale of agricultural land - the land was agricultural land and was being used for...Deduction u/s 10(37) - sale of agricultural land - the land was agricultural land and was being used for agricultural operations prior to the date of acquisition during two years prior to acquisition. Accordingly, the conditions as envisaged u/s 10(37) of the Act are satisfied and any capital gain arose out of the said agricultural land is exempt under section 10(37) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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