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Income Tax - Highlights / Catch Notes

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Exemption u/s 10(37) - agricultural land - Merely because the ...

Income Tax

May 18, 2013

Exemption u/s 10(37) - agricultural land - Merely because the assessee was not residing close to the land or was also pursuing some other business would not by itself be sufficient to hold that the land was not used for agricultural purposes by the assessee. - HC

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