106 results for “capital gains”+ Section 55(2)(ac)clear
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Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar
Capital gains” arising from the transfer of agricultural land, where- (i) such land is situate in any area referred to in item (a) or item (b) of sub-clause (iii) of clause (14) of section 2; (ii) such land, during the period of two years immediately preceding, the date of transfer, was being used for agricultural purposes by such Hindu