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2016 (7) TMI 849 - AT - Income TaxCapital gain tax on sale of agricultural land or deduction u/s 54B - fixing the limit of Municipality u/s 2(14)(111)(b) - Held that:- The claim for exemption from capital gains or deduction u/s 54B of the Act, in respect of which there were no claims in the original return of income, cannot be allowed in the re-assessment proceedings - Decided against assessee
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