Relying on Article 12 of the Constitution of India to treat the Citizens equally directed the revenue to apply uniform rate for the purpose of computing capital gains and compute the capital gains. (AY. 2010-11)
Boota Singh v. ITO (2021) 90 ITR 281 (Amritsar)(Trib.) Babu Singh v. ITO (2021) 90 ITR 281 (Amritsar)(Trib.) Nachhater Singh v. ITO (2021) 90 ITR 281 (Amritsar)(Trib.)
S. 54B : Capital gains-Land used for agricultural purposes-Directed to apply uniform rate while computing capital gains and grant relief. [S. 45, 55A, Art. 12]