19 February 2010
Capital gain on sale of TDR on agricultural land situated in local municipal limits, whether it is exempt u/s 54B or not if not under which section it is exempt.
20 February 2010
The TDR right is a capital asset but whether the same is rent or revenue derived from land etc are to be tested with the definition of Agri income u/s 2(1A) of the Act.
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