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Case laws regarding section 10(37 ) of the income tax act 19

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(Querist)
13 August 2011 My client has transfer the urban agriculture Land to government of maharashtra through its errigation department but ITO is given notice U/s148 of the income tax act 1961 and ask to pay the capital gain tax on this transaction.
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
14 August 2011 Show the name of the law to the AO in the reply to the notice.

You can inquire with the Department of Irrigation about the law, enacted for the purpose by GOM., under which the
land had been acquired.
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