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2021 (7) TMI 933 - AT - Income TaxCapital gain computation - Cost of improvement for computing long term capital gain on sale of agricultural land - HELD THAT:- As decided in case of the co-owner [2018 (3) TMI 1340 - ITAT AHMEDABAD] wherein 50% of the cost of improvement of the agricultural land was allowed - we direct the Assessing Officer to calculate 50% cost of improvement of the agricultural land as directed in the order of the ITAT as mentioned above. Accordingly, this ground of appeal of the assessee is partly allowed.
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