Case Law Details
Case Name : Girdhari Lal Vs ITO (ITAT Delhi)
Appeal Number : ITA. No.6 764 /Del./2017
Date of Judgement/Order : 16/03/2018
Related Assessment Year : 2007-08
Courts :
All ITAT ITAT Delhi
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Girdhari Lal Vs ITO (ITAT Delhi)
The test for determining whether the impugned land is agriculture bear mainly on the nature or character of the land, and not merely on the actual user or non-user at a particular point of time. If the land is not actually appropr
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