SMT. RASHMIBEN RAJESHBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT
In the result, the corresponding ground of appeal is partly allowed
ITA 2203/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11
Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.
2;
(ii) such land during the period of two immediately preceding the date of transfer, was being used for agricultural purpose by such Hindu Undivided
Family (HUF) or individual or a parent of assessee; (iii) such transfer is by way of compulsory acquisition under any law or a transfer the consideration for which is determined or approved by the Central