Agricultural land sale beyond 8 km from Jaipur municipal limits exempt from tax u/s 2(14) of Income Tax Act.

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....Nature of land sold - Agricultural land - the land in question of the assessee was situated beyond 8 KM from the municipal limits of Jaipur and was being used for agricultural purposes and was thus outside the scope of Section 2(14) of the Act and therefore, any gain on sale of the said land is exempted from tax. - AT....