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1989 (10) TMI 91 - AT - Income TaxExtract: .......ore, direct the AAC to examine the issue by specifically considering s. 2(14) of the IT Act, 1961. He shall also re-examine the issue of the cost of the agricultural land afresh. The assessee and the ITO shall be at liberty to adduce all the facts before him. 12. In the result, the appeal of the assessee and that of the Revenue are allowed in part.
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