Water logged land comprised within backwaters held agricultural land when sold along with adjacent agricultural land
July 22, 2018
High Courts, Income Tax
Water logged land comprised within backwaters held agricultural land. The land was a kayal land and sold along with adjacent agricultural land-High Court ABCAUS Case Law Citation: ABCAUS 2430 (2018) 07 HC The assessee had sold two land, lying contiguously out of which the one was in backwaters …