TMI BlogGain arising on sale of agricultural land - exemption u/s 2(14) denied - assessee has held the impugned...Gain arising on sale of agricultural land - exemption u/s 2(14) denied - assessee has held the impugned agricultural lands as investment only and not as stock in trade, and hence they cannot be categorized as “Capital asset” within the meaning of sec. 2(14) of the Act - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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