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2012 (10) TMI 1051 - ITAT CHENNAIWhether the Land sold is agricultural Land or not - whole locality was classified as Residential Area by the state government - Held that:- Tamilnadu Government itself has notified the area in which the land is situated as a residential area, the certificate issued by the VAO cannot supersede the classification given by the Tamilnadu Government - no record were found that suggest assessee had carried on any agricultural operations on the Land - Decided in favour of Revenue
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