S.2(14)(iii): Capital asset-Agricultural land-Sale of agricultural land to non –agriculturist cannot be the ground to deny the exemption- Capital gains cannot be chargeable to tax.[S. 45, Goa, Daman and Diu Land Revenue Code, 1968 , S. 2(1), 105]
S.2(14)(iii): Capital asset-Agricultural land-Sale of agricultural land to non –agriculturist cannot be the ground to deny the exemption- Capital gains cannot be chargeable to tax.[S. 45, Goa, Daman and Diu Land Revenue Code, 1968 , S. 2(1), 105]
S. 2(12A) : Books of accounts – Entries in loose papers/ sheets are irrelevant and inadmissible as evidence- Offences and prosecution- Settlement commission. [S. 132, 143(3), 245D, Evidence Act, S.34]
S. 199A : Pradhan Mantri Garib Kalyan Yojna, 2016- Legislative powers- Judicial review – Court declined to enter into or encroach upon policy making arena and suggest a different policy on ground that it was not within domain of Court- There is a distinction between assailment of the constitutional validity of a policy and conception of framing of a better policy. [S. 199E, 199FArt. 32 ]