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ITAT: Sale of Agricultural Land Does Not Amount to Capital Gain - (05 Jul 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Kolkata Bench has held that the sale of agricultural land does not amount to capital gain for the purpose of allowing exemption under Section 10(1) of the Income Tax Act, 1961.

Tags : ITAT   AGRICULTURAL LAND   CAPITAL GAIN  

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