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1997 (9) TMI 47 - PUNJAB AND HARYANA HIGH COURTExtract: .......it is held that the Tribunal was not right in law in holding that the capital gains arising on the transfer of agricultural land situated within the municipal limits was not chargeable to income-tax in the assessee s hands and the question referred to us is answered in the negative, i.e., in favour of the Revenue and against the assessee. No costs.
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