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
decided to give house rent allowance who
were working within 8 KM from the municipal limits of the classified
city. Dispute arose with regard ... those employees who were
working in the offices situated within 8 Km from municipal area but
in the year, 1986 situation changed when the Finance
submitted that the property is also situated beyond 8 KM from the Municipal limit of
Jaipur and hence the sale consideration of agricultural land cannot ... 2011, wherein the Tribunal has held that the distance of 8 KM from the
Municipal limits has to be considered at the time of Notification
gram pradhan. Further the land is also situated beyond 8 km of the
Minister limit of Nagar Nigam of Ghaziabad therefore according to the
assessee ... present appeal is whether the impugned agricultural land
false beyond 8 km of distance from the outer limit of the nearest
municipality
Vision and
Development Plan" for Nagpur Metropolitan Area 8
Km from Nagpur City Municipal Limit."
3. We have heard rival contentions and gone ... According to the Assessing Officer, this
agricultural land is within 8 Km limit of the local limits of the
municipality and, therefore, it will
ground that the
petitioner has acquired a house within 8 km distance from the
Main Administration Building.
3
3. Heard Mr. Krishna Murari, learned counsel ... Rules.
Furthermore, since the petitioner had constructed/purchased a
house within 8 km from the Main Administrative Building and
thereafter failure on his part
capital asset. With regard to
Gurgaon, the distance specified is 8 KM from
the municipal limits of Gurgaon in all
directions.
(iii) It is settled ... that the distance of 8 KM
has to be calculated from the Municipal Limits,
AS THEY EXISTED ON THE DATE OF THE
NOTIFICATION under section
respect of works viz., (i) construction of High level Bridge at km8/4 of Tholasampatty Road; (ii) Construction of Bridge at km0/8 ... respect of works viz., (i) construction of High level Bridge at km 8/4 of Tholasampatty Road; (ii) Construction of Bridge at km 0/8
sold by the assessee was
agricultural land beyond the distance of 8 KM from the Municipal limits and,
therefore, the gain arising from the sale ... treated as urban agricultural land or within the
distance of 8 KM from the Municipal limits, therefore, the revenue derived
from the agricultural land
Sector 81. PW-3 Vidya Devi deposed that village was 8-9 KM away
from the Gurgaon City and IMT Manesar 2 Km from ... been averred that there was a distance of 5 Km from the
National Highway No.8 and land in question was at a distance
