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2003 (2) TMI 21 - MADHYA PRADESH HIGH COURTProfit arising from the sale of plot - Tribunal was justified in law in confirming the order of the learned Commissioner of Income-tax (Appeals) that the income of the assessee should be assessed under the head 'Capital gains' and not under the head 'Profit arising from the adventure in the nature of trade' as assessed by the Assessing Officer
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