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2005 (6) TMI 201 - AT - Income TaxExtract: .......ime the impugned agricultural land was not capital asset. Therefore, we do not find any substance in the submission of Revenue in this regard. In the light of above discussion, we find that the CIT(A) has correctly deleted the addition of capital gain. We accordingly, confirm the orders of CIT(A). 6. In the result, appeals of Revenue are dismissed.
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