Land Classified as Agricultural Not Recognized as Such Under Income Tax Act Section 2(14) Due to Other Circumstances.
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....Agricultural lands in terms of Sec 2(14) - Though the circumstance that the land is classified as Agricultural in the revenue records and the Village Panchayat President, Navallur, has certified that the land is away from municipality, other circumstances proves otherwise - Held as not an agriculture land - AT....
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