MADHAVI FARMS (P) LTD. vs INCOME TAX OFFICER

Authority: ITAT Tribunal/Court: Hyderabad Date: 2026-04-23 Section: 45, 2(14), 2(14)(iii)(b) Acts: Income Tax Act, 1961 Result: Allowed Citation: 526Taxpundit4 Justices: Vijay Pal Rao, Madhusudan Sawdia Appeal No: ITA 1861/HYD/2025
Whether the land in question transferred by the assessee falls in the exclusion clause of 'capital asset' as per the provisions of sec.2(14)(iii)(b) of the Income Tax Act, 1961 --- Held Yes

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