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Eligibility for benefit U/s 11 - transaction of the sale of the land by the assessee in a wise manner by...

Eligibility for benefit U/s 11 - transaction of the sale of the land by the assessee in a wise manner by applying commercial prudence is only an activity which is incidental to the main objects of the assessee - proviso of Section-2(15) will not be applicable - AT .....

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