Kailash Nath Agarwal And Another v. Emperor
Kailash Nath Agarwal And Another v. Emperor
(High Court Of Judicature At Allahabad)
Criminal Miscellaneous Case No. 1290 of 1916 | 07-02-1947
Advocate List
Bench
- HON'BLE JUSTICE MALIK, J
Eq Citations
- 1947 17 AWR 266
- AIR 1947 ALL 436
- LQ/AllHC/1947/4
Head Note
Income Tax — Exemption — S. 10(10D) — Sale of land and factory building used for manufacture of cement for 16 years — Exemption under S. 10(10D) available — Held, appellant entitled to benefit of exemption under S. 10(10D) of the Income Tax Act, 1961 in respect of the income from the sale of the property in question — Income Tax Act, 1961, S. 10(10D)
