[aaykarbhavan] Cultivation of agricultural land by assessee himself isn't precondition to exempt cap gains arising on its sale

Cultivation of agricultural land by assessee himself isn't precondition to exempt cap gains arising on its sale

August 23, 2014[2014] 47 taxmann.com 406 (Gujarat)

IT : Assessee could be allowed exemption under section 10(37), even if agricultural land was not cultivated by assessee himself but through hired labourer or other family member

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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