https://www.taxtmi.com/caselaws?id=35294 HC dismissed the revenue appeal, upholding the findings of fact by the CIT(A) and ITAT that the agricultural land fell outside municipal limits for the purposes of Section 2(14)(iii) and deduction u/s 54B. The court reviewed district official and inspection reports showing distances from municipal limits (approximately 8-8.2 km, with one site inspection noting 5.3 km) and held there was no contrary material to render the factual finding perverse or illegal. No substantial question of law was held to arise, and the appeal was dismissed. en-us Fri, 20 Nov 2009 00:00:00 +0530 Fri, 14 Nov 2025 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35294 HC dismissed the revenue appeal, upholding the findings of fact by the CIT(A) and ITAT that the agricultural land fell outside municipal limits for the purposes of Section 2(14)(iii) and deduction u/s 54B. The court reviewed district official and inspection reports showing distances from municipal limits (approximately 8-8.2 km, with one site inspection noting 5.3 km) and held there was no contrary material to render the factual finding perverse or illegal. No substantial question of law was held to arise, and the appeal was dismissed. Case-Laws Income Tax Fri, 20 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35294