The Allahabad High Court (Lucknow Bench) has dismissed a writ petition challenging the inclusion of a wife’s separate landholding into the tenure holder’s surplus land determination under the U.P. Imposition of Ceiling on Land Holdings Act, 1960. The Court ruled that under the amended definition of “family” and “tenure-holder,” a wife’s land is liable to
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READ ALSO Supreme Court Clarifies Deduction Limits under Sections 80-IA and 80-HHC of Income Tax Act
