1984 (7) TMI 147

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..... S. JUDGMENT: This is an appeal by the assessee pertaining to asst. yr. 1982-83. 2. The assessee is an individual. The ITO added capital gain of Rs. 3,750 in the hands of the assessee on the sale .....

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..... ave considered the rival submissions and perused the entire evidence on record. It is common ground that the capital gain was charged on the sale of horticultural land. Horticultural land comes within .....

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