Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (2000)73ITD49(All.)
..... (2) with respect to which such legislature has power to make laws. (2) the matters referred to in clause (1) are the following, namely :- (d) land reforms by way of acquisition by the state of any estate, as defined in article 31a or of any rights therein or the extinguishment of modification of any such rights or by way of ceiling .....
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