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2017 (2) TMI 452 - SUPREME COURT

2017 (2) TMI 452 - SUPREME COURT - TMI - Reopening of assessment - exemption from the payment of capital gain - agricultural land - nature of land - Held that:- SLP dismissed. - In this case [201 .....

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e certificate dated 16.1.2013 of the Executive Engineer certifying that the land in question was situated beyond 8 kms from the outer limit of Vadodara Municipal Corporation, upon which the petitioner .....

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