13 tests to determine if land is agricultural or not. High Court helds ITAT order as perverse
April 29, 2019
High Courts, Income Tax
13 tests to determine if land is agricultural or not. High Court declares ITAT order as perverse in allowing capital gain exemption u/s 2(14)(iii) ABCAUS Case Law Citation: ABCAUS 2896 (2019) (04) HC Important Case Laws Cited/relied upon by the parties Sarifabibi Mohmed Ibrahim & Others Vs. Commissioner …