Madras H.C : The assessee under Section 264 with further direction to the Assessing Officer to treat the lands in question as non-agricultural in nature as capital assets, in the hands of the assessee, exigible to capital gain tax.
High Court Of Madras Pallavarajha vs. Principal Commissioner Of Income-Tax And Anr. Section 2(14), 147, 264 Asst. Year 2008-09 K. […]
