https://www.taxtmi.com/caselaws?id=786746 Possession of land was treated as the substantive condition for exemption, while the mode of acquiring the land was described as directory rather than mandatory. The doctrine of substantial compliance was therefore relevant to the issue raised. Delay was condoned, but the Supreme Court declined to interfere with the High Court's order and left the question of law open for consideration in an appropriate case. The special leave petition was dismissed, and the interlocutory application(s), if any, were disposed of. en-us Mon, 16 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786746 Possession of land was treated as the substantive condition for exemption, while the mode of acquiring the land was described as directory rather than mandatory. The doctrine of substantial compliance was therefore relevant to the issue raised. Delay was condoned, but the Supreme Court declined to interfere with the High Court's order and left the question of law open for consideration in an appropriate case. The special leave petition was dismissed, and the interlocutory application(s), if any, were disposed of. Case-Laws VAT / Sales Tax Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786746