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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Sale of land - Nature of land at the time of transfer - ...

Income Tax

January 25, 2017

Sale of land - Nature of land at the time of transfer - Sufficient evidence has been adduced by the respondent, to prove that the subject lands have been put to agricultural operations before sale. Classification of the lands, in the revenue records, as agricultural lands, is not varied and that is a determinative factor - HC

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