Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the provisions of s. 2(14)(iii)(a) of the IT Act, 1961, are not applicable to the rural area of Union Territory of Delhi ?
High Court Of Delhi CIT vs. Ranjit Singh Section 2(14)(iii)(a) D.K. Jain & Madan B. Lokur, JJ. IT Ref. Nos. […]