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of <h1>Supreme Court dismisses Special Leave Petition after condoning delay, no interference with High Court judgment</h1> <h3>Commissioner of Income Tax III And Anr. Versus M.R. Seetharam</h3> The Supreme Court of India, with Judges Hon'ble Mr. Justice Krishna Murari and Hon'ble Mr. Justice Ahsanuddin Amanullah, condoned the delay and dismissed ... Capital gain - Nature of land sold - capital asset or agricultural land - whether lands sold by the assessee are non-agricultural lands and fall within the definition of capital assets u/s 2(14)(iii) and therefore attract tax on the Capital gains? - HADA is not a body within the meaning of clauses (a) and (b) of Section 2 (14) (iii) of the Act and as affirmed the sale of said land did not form part of capital gain - HELD THAT:- No good ground to interfere with the impugned judgment and order passed by the High Court. Accordingly, the Special Leave Petition is dismissed. Title: Supreme Court dismisses Special Leave PetitionCourt: Supreme Court of IndiaJudges: Hon'ble Mr. Justice Krishna Murari and Hon'ble Mr. Justice Ahsanuddin AmanullahPetitioner's Counsel: Mr. N Venkataraman, A.S.G., Mr. Ishaan Sharma, Mr. Annirudh Sharma Ii, Mr. Rupesh Kumar, Mr. Rajan Kumar Choursia, Mr. Ashok Panigrahi, Mr. Dharma Datta Verma, and Mr. Raj Bahadur YadavDecision: Delay condoned. Special Leave Petition dismissed. No good ground to interfere with the High Court's judgment. Pending application(s) disposed of.
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