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Nature of land - agricultural or not - Merely because of the fact that the land was sold in a short period of holding it cannot be held that income arising from the sale of land was taxable as profit arising from the adventure in the nature of trade or capital gain - Tri

Income Tax - Nature of land - agricultural or not - Merely because of the fact that the land was sold in a short period of holding, it cannot be held that income arising from the sale of land was taxa .....

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