just now the i had seen a message about the municipal limit for capital gain purpose. i had seen the following reply form Mr.Kuldeep Verma
"Distance for municipal limits of city [or purpose of section 2(14)(iii)] has to be taken in terms of approach by road and not as per straight line distance on a horizontal plane- If principle of measurement of distance is considered straight line distance on horizontal plane or as per crow’s flight then it would have no relationship with the statutory requirement of keeping in view the extent of urbanization".
i agree what Mr.Kuldeep verma is telling, but the assessing officer is taking the other side and telling that as per the crow's flight view is only staraight line distance.
Is it possible for anybody to substantiate the above, crow flight.
Viswanathan Arnachalam
CAclubindia
