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Airport Authority isn’t a ‘municipality, Agricultural land situated within its jurisdiction is not a ‘capital asset’
Case Law Details
- Case Name
- Smt. T. Urmila Vs Income-tax Officer, Ward-6(2) (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Hyderabad
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IN THE ITAT HYDERABAD BENCH ‘A’
Smt. T. Urmila
Versus
Income-tax Officer, Ward-6(2)
IT APPEAL NO. 398 (HYD.) OF 2012
[ASSESSMENT YEAR 2008-09]
DECEMBER 12, 2012
ORDER
Chandra Poojari, Accountant Member
This appeal by the assessee is directed against the order of the CIT(A)-IV, Hyderabad dated 31.1.2012 for assessment year 2008-09.
2. The assessee raised the following grounds of appeal:
1. The order of the learned CIT(A) is not only perverse but is erroneous on facts and in law and is prejudicial to the appellant.
2. The learned CIT(A) erred in holding that the land sold ...
