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1981 (5) TMI 55 - ITAT DELHI-AExtract: .......n provided for in s. 2(14) (iii) (a), otherwise, the Parliament would have enacted some guidelines for making appropriate choice for including or not including in the definition of capital asset such an agricultural land. We, accordingly refuse to interfere with the finding of the Commr. (A). 25. In the result, the Departmental appeal is dismissed.
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