https://www.taxtmi.com/caselaws?id=182716 The court upheld the findings of the appellate authorities, dismissing the appeal as no substantial question of law arose. The judgment affirmed the appellant's exemption claim under Section 2(14)(iii) of the Income Tax Act, 1961, based on the classification of the land as agricultural and its distance from the municipal limit, supported by evidence and legal precedents. en-us Thu, 29 Aug 2013 00:00:00 +0530 Mon, 05 Dec 2016 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182716 The court upheld the findings of the appellate authorities, dismissing the appeal as no substantial question of law arose. The judgment affirmed the appellant's exemption claim under Section 2(14)(iii) of the Income Tax Act, 1961, based on the classification of the land as agricultural and its distance from the municipal limit, supported by evidence and legal precedents. Case-Laws Income Tax Thu, 29 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182716