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1991 (8) TMI 146 - ITAT HYDERABAD-BExtract: .......m 1-4-1970, we are of the opinion that conditions contained in J. Raghottama Reddy s case for bringing into tax the profits from the sale of agricultural lands are being satisfied and accordingly capital gains tax is exigible on the sale of agricultural lands situated within the notified areas. 9. In the result, appeals of the revenue stand allowed
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