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2005 (2) TMI 837 - HC - Income TaxExtract: ....... municipal limits of Saharanpur it was not included in the definition of capital assets as given in section 2(14)(iii) of the Act. Thus there is no infirmity in the order of the Tribunal. We answer the question of law referred to us in affirmative i.e., in favour of the assessee and against the Revenue. However, there shall be no order as to costs.
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