Gujarat High Court Remands Tax Appeal on Rural Agricultural Land Exemption to ITAT Following Coordinate Bench Precedent in Son's Case. The court set aside the ITAT order and remanded for fresh adjudication on the additional ground regarding Motera Land being a rural agricultural land not a capital asset under Section 2(14) of the Income Tax Act, 1961....
The present appeal arises from an order of the Income Tax Appellate Tribunal, 'C' Bench, Ahmedabad, which had not adjudicated upon an additional ground raised by the appellant regarding the Motera Lan...
