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 Ms. Anita Chaudhry, JJ. C.W.P. No. 24902 Of 2013 (O&M) March  26, 2014 ORDER CM No.3843 of 2014 Ajay Kumar Mittal, J. – The documents Annexures P.17 to P.19 alongwith the application are taken on…

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