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1983 (3) TMI 100 - ITAT CHANDIGARHExtract: .......e of land wherever located are not liable to tax in case the land was actually used for agricultural purposes, this issue actually does not survive for our consideration. Therefore, we are not issuing any directions to ITO to work out the capital gains by taking the cost of the asset as on 28-2-1970 or 1-4-1970 for this purpose. 8. Appeals allowed.
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