https://www.taxtmi.com/highlights?id=12710 Exemption u/s 10(37) - agricultural land - Merely because the assessee was not residing close to the land or was also pursuing some other business would not by itself be sufficient to hold that the land was not used for agricultural purposes by the assessee. - HC en-us Sat, 18 May 2013 12:44:19 +0530 Sat, 18 May 2013 12:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=12710 Exemption u/s 10(37) - agricultural land - Merely because the assessee was not residing close to the land or was also pursuing some other business would not by itself be sufficient to hold that the land was not used for agricultural purposes by the assessee. - HC Highlights Income Tax Sat, 18 May 2013 12:44:19 +0530 https://www.taxtmi.com/highlights?id=12710