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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Court rules land sale profits near municipality as agricultural income, not subject to tax despite retrospective amendment</h1> The High Court of Andhra Pradesh ruled in favor of the taxpayers, holding that profits from the sale of agricultural land near a municipality are ... Agricultural Income, Reference The High Court of Andhra Pradesh allowed the income-tax cases, stating that profit from the sale of agricultural land within 8 kms of a municipality is agricultural income not subject to income tax, despite a retrospective amendment to the Income-tax Act in 1989.

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