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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)