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1987 (9) TMI 31 - HC - Income Tax
Extract:
.......ent of Rs. 3,369 relating to capital gains on sale of agricultural land and Rs. 1,010 on account of receipt of annuity bond. The reference is thus answered as indicated above, partly in favour of the Revenue and partly in favour of the assessee. In the special circumstances of the case, there shall be no order as to costs. B. N. AGRAWAL J.-I agree.