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1981 (7) TMI 129 - ITAT JAIPURExtract: ....... gains tax and that fact has been admitted by the assessee. We, therefore accept the application of the assessee and direct the AAC to modify his order dt. 5th Nov., 1975 and direct the ITO to charge capital tax on the sale of agricultural land. Capital gains tax can be charged only on the sale of the two shops and Jhopri. 3. The appeal is allowed.
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