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2015 (7) TMI 1140 - ITAT CHENNAIAddition made on account of capital gains on sale of agricultural land - whether the land sold by the assessee is agricultural land or non-agricultural land for the purpose of capital gains? - Held that:- For the elaborate reasons given by the Commissioner of Income Tax (Appeals), we hold that the land sold by the assessee is agricultural land and thus sustained the order of the Commissioner of Income Tax (Appeals) and reject the grounds raised by the Revenue.
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