https://www.taxtmi.com/caselaws?id=400345 The High Court upheld the Tribunal's decision, emphasizing the importance of interpreting the definition of "Urban Land" in alignment with zoning regulations and construction restrictions. The judgment provided a detailed analysis of the issues raised, considering legal precedents and relevant circulars to support the dismissal of the revenue's appeals. en-us Wed, 14 Oct 2020 00:00:00 +0530 Thu, 24 Dec 2020 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400345 The High Court upheld the Tribunal's decision, emphasizing the importance of interpreting the definition of "Urban Land" in alignment with zoning regulations and construction restrictions. The judgment provided a detailed analysis of the issues raised, considering legal precedents and relevant circulars to support the dismissal of the revenue's appeals. Case-Laws Income Tax Wed, 14 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400345