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2002 (10) TMI 57 - HC - Income TaxDelhi Municipal Corporation Act, 1957 - "Whether, on the facts and in the circumstances of the case, capital gains arising on transfer of agricultural lands in village Nangal Dewat, Delhi, is chargeable to tax ?" - the question is answered in the affirmative, i.e., in favour of the Revenue and against the assessee.
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