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1993 (5) TMI 63 - AT - Income TaxExtract: ....... not fall within any municipality, municipal corporation or cantonment board and, hence, the agricultural land fall outside the purview of s. 2(14) of the IT Act. The Revenue was, therefore, not justified in levying capital gains tax. We, therefore, uphold the order of the CIT(A), though for different reasons. 15. The Revenue s appeal is dismissed.
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