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2013 (7) TMI 1142 - KERALA HIGH COURTExtract: ....... (iii) of the Income Tax Act 1961 applies only when the transfer is by way of compulsory acquisition in regard to a land being used for agricultural purposes only. 2. The second respondent was therefore right in denying the claim for exemption under Section10(37) of the Income Tax Act,1961 by Ext.P13 order. The Writ Petition fails and is dismissed.
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