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1976 (3) TMI 41 - HC - Income Tax
Extract:
.......the date of the sale. Under these, circumstances, in our opinion, the Tribunal was right in holding that the land in question was agricultural land. We, therefore, answer the question referred to us in the affirmative, that is, in favour of the assessee and against the revenue. The. Commissioner will pay the costs of this reference to the assessee.