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2013 (3) TMI 857 - AT - Income TaxExtract: .......eady taken (in Revenue’s appeal-supra) that the agricultural land is not agricultural land and therefore not liable to capital gains, therefore, the objection raised in the Cross Objection of the assessee is hereby rejected being infructuous. 10. In the result, Revenue’s appeal and the cross objection of the Assessee both are dismissed.
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