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1990 (9) TMI 44 - HC - Income TaxExtract: .......ltural lands is not exigible to capital gains tax under the Income-tax Act. We answer the question referred to this court in the affirmative, against the assessee and in favour of the Revenue. A copy of this judgment under the seal of this court and the signature of the Registrar will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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