Transport Commissioner in respect of a route which extends more than 8 km., beyond the municipal limits alone would enable such a route ... Authority.
(ii) No route of town service shall extend more than 8 km., beyond the limits of the municipality or town from which it starts
agricultural land in question is situated beyond 8 KM of Municipal limits of Jaipur.
The ld. CIT (A) did not accept this objection ... required regarding the fact whether the land is situated
beyond the 8 KM limits from the Jaipur Municipality or within 8 KM of the Municipal
land situated within a distance of 8 KM from the local
limits of any Municipal Corporation will be treated as Urban
Land for the purpose ... which it was held that "distance of 8 KM
had to be taken into account in terms of Notification Dated
06.01.1994 for the purpose
affidavit stating that the said piece of land was beyond 8 Km. from the Jaipur
Nagar Nigam limits. Once again this evidence was forwarded ... that the land in question of the assessee being beyond the 8 KM and thus
was considered agricultural land and thereby dismissed the appeal
affidavit stating that the said piece of land was beyond 8 Km. from the Jaipur
Nagar Nigam limits. Once again this evidence was forwarded ... that the land in question of the assessee being beyond the 8 KM and thus
was considered agricultural land and thereby dismissed the appeal
claimed that the land is agricultural land which
is situated beyond 8 km from municipal limits.
9.2 Before the Assessing Officer, the assessee argued that ... assessee purchased agriculture land now under
consideration situated beyond 8 km from the municipal
limits during the year 2005-06.
(b) The assessee treated
sold by the appellant during the year were
situated v/ithin 8 km from Ahmedabad municipal limit and
therefore these lands were capital assets ... within 8
kilometers from Ahmedabad municipal corporation limit is
urban land and to be treated as capital asset. However land
situated outside 8 km limit
jurisdiction of
Phagwada municipality it cannot be
considered within the 8 km of municipal
limit of Jalandhar. Urbanisation of
an area, then, falls within ... submitted
that these provisions require the agricultural land to situate within 8 km
of the local limits of the municipality as notified by Central Govt
applicable to the purchase of agriculture land(s)
situated outside 8 KM of municipal area inasmuch as such
agriculture land is not covered ... reply
stated that the said lands were agricultural land situated outside 8 Km of
municipal limits and accordingly are not capital asset within the meaning
Village, 8 K. M from Zoz, Chhota Udeipur, Landlord of
Gutkha manufacturing Unit known M/s. K.K. Gutkha,
Kumbhani village, 8 km from ... Village, 8 K. M from Zoz, Chhota Udeipur,
Landlord of Gutkha manufacturing Unit known M/s. K.K.
Gutkha, Kumbhani Village, 8 km from
