The Principal Commissioner Of Income ... vs Nimish Kalyanbhai Vasa on 22 July, 2019
Whether on the facts of the case and in view of the Section 63 of
Bombay Tenancy and Agricultural Land Act, 1948, and also ... being held
invalid, the doctrine of part performance as per section 53A of T.P Act, 1882
read with section 2(47) of the Income