Punjab & Haryana H.C : Agricultural income shown was nil and assessee was unable to dispute that land was falling within limits of Municipality of Amritsar, it could not be conclusively held that agricultural activities were being carried on land and thus, petitioner was entitled for benefit under section 10(37)
High Court Of Punjab & Haryana Kanav Khanna vs. CIT – II, Amritsar Section 10(37), 194LA Ajay Kumar Mittal And […]
