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1994 (7) TMI 8 - RAJASTHAN HIGH COURTExtract: .......s not justified in holding that no capital gains tax is leviable on the sale of garden land situated within the municipal limits of a town in view of the Bombay High Court decision in Manubhai A. Sheth v. N. D. Nirgudkar 1981 128 ITR 87. Consequently, the reference is answered in favour of the Revenue and against the assessee. No order as to costs.
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