https://www.taxtmi.com/caselaws?id=263597 The Tribunal ruled in favor of the assessees in the appeal against the order of CIT(A)-6, Ahmedabad, regarding the interpretation of Section 10(37) of the Income Tax Act. The Tribunal held that the assessees met the conditions for claiming exemption under Section 10(37) for the transfer of agricultural land, emphasizing that personal cultivation was not mandatory as long as the land was used for agricultural purposes by the assessee or his parent. The Tribunal set aside the lower authorities' orders, allowed the appeals, and dismissed the tax appeal, stating that no question of law arose in the case. en-us Fri, 25 Oct 2013 00:00:00 +0530 Mon, 07 Sep 2015 07:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263597 The Tribunal ruled in favor of the assessees in the appeal against the order of CIT(A)-6, Ahmedabad, regarding the interpretation of Section 10(37) of the Income Tax Act. The Tribunal held that the assessees met the conditions for claiming exemption under Section 10(37) for the transfer of agricultural land, emphasizing that personal cultivation was not mandatory as long as the land was used for agricultural purposes by the assessee or his parent. The Tribunal set aside the lower authorities' orders, allowed the appeals, and dismissed the tax appeal, stating that no question of law arose in the case. Case-Laws Income Tax Fri, 25 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263597