CBDT Circular No. 17 Dated 6-10-2015
Finance Act, 2013 amendment for computing distance ‘aerially’ for the purposes of ‘agricultural land’ u/s 2(14)(iii)(b) is prospective in nature.
Bombay HC in Maltibai R. Kadu had held that for period prior to AY 2014-15, the distance should be
measured having regard to the shortest road distance.
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