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Distance of 2 kms from municipal limits of city for the purpose of section 2(14)(iii) has to be taken in terms of approach by road
Case Law Details
- Case Name
- CIT Vs Satinder Pal Singh (Punjab & Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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RELEVANT PARAGRAPH
The Revenue has filed the instant appeals under Section 260A of the Income Tax Act,1961 (for brevity ‘the Act’)in respect of assessment year 2001-02 challenging order dated 31.3.2009 passed by the Income Tax Appellate Tribunal, Chandigarh (for brevity ‘the Tribunal’)in ITA o.641- CHD-2004 along with Cross Objection 38 Chandi/2006. The Tribunal after dealing with various aspects of the matter has disposed of the appeal filed by the Revenue along with the cross objection of the assessee- respondent .
In respect of the question concernin...
