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2013 (7) TMI 1184 - HC - Income TaxExtract: ....... the learned Tribunal has held that the proceeds of sale of agricultural land do not form capital gain, as they do not relate to capital asset. We are of the view that the Tribunal has come to the correct conclusion. There is no element of law involved in this appeal, for which, decision of this Court is required. Therefore, we dismiss this appeal.
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