https://www.taxtmi.com/caselaws?id=790477 A composite residential property with appurtenant open land remained eligible for exemption under section 54/54F because the land was not shown, on the limited remand inquiry, to have been substantially used for agriculture or otherwise divorced from the residential use of the house. The assessment and appellate orders had exceeded the narrow scope of remand by treating the open land as agricultural without conclusive material. The residential house, boundary wall, driveway, garden and limited kitchen-garden use supported the view that the land formed part of the residential unit, and the addition was deleted. en-us Wed, 22 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790477 A composite residential property with appurtenant open land remained eligible for exemption under section 54/54F because the land was not shown, on the limited remand inquiry, to have been substantially used for agriculture or otherwise divorced from the residential use of the house. The assessment and appellate orders had exceeded the narrow scope of remand by treating the open land as agricultural without conclusive material. The residential house, boundary wall, driveway, garden and limited kitchen-garden use supported the view that the land formed part of the residential unit, and the addition was deleted. Case-Laws Income Tax Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790477