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1993 (6) TMI 128 - AT - Income TaxExtract: .......thin any municipality, municipal corporation or cantonment board and hence the agricultural land falls outside the purview of section 2(14) of the I. T. Act. The revenue was, therefore, not justified in levying capital gains tax. We, therefore, uphold the order of the CIT (Appeals) though for different reasons. 15. The Revenue s appeal is dismissed
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