Measurement of distance: shortest road distance governs pre-amendment cases, aerial measurement applies prospectively; appeals not to be pursued. For purposes of section 2(14)(iii)(b), the Finance Act 2013's aerial measurement rule applies prospectively; for periods before that amendment the Nagpur Bench held distance is to be measured by the shortest road distance between municipal limit and agricultural land. The CBDT has accepted this position and directed that no appeals be filed, and existing appeals on this issue be withdrawn or not pressed.
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Provisions expressly mentioned in the judgment/order text.
Measurement of distance: shortest road distance governs pre-amendment cases, aerial measurement applies prospectively; appeals not to be pursued.
For purposes of section 2(14)(iii)(b), the Finance Act 2013's aerial measurement rule applies prospectively; for periods before that amendment the Nagpur Bench held distance is to be measured by the shortest road distance between municipal limit and agricultural land. The CBDT has accepted this position and directed that no appeals be filed, and existing appeals on this issue be withdrawn or not pressed.
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