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1972 (11) TMI 5 - HC - Income Tax"Whether, on the facts and in the circumstances of the case, the profits on the sale of cooly lines situated on agricultural lands are liable to be charged to income-tax under section 45 of the Income-tax Act ? Does the exemption of 'agricultural land' from the definition of capital assets in section 2(14)(iii) take in buildings situated on agricultural land in view of the maxim that 'whatever is attached to the soil becomes part of it ?"
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