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1986 (4) TMI 124 - AT - Income TaxExtract: .......iew no profit or gain arises on the sale of agricultural land in view of the decision of the Bombay High Court in the case of Manubhai A. Sheth v. N. D. Nirgudkar, Second ITO 1981 128 ITR 87. For deciding whether any agricultural operations have been carried on the land the matter should go back to the ITO. 10. In the result, the appeal is allowed.
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