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2015 (8) TMI 519 - SCH - Income TaxCapital gain on transfer of aricultural land - appeal decided in favour of revenue by HC High Court Reference - 2003 (1) TMI 49 - KERALA High Court - Held that - The tax effect in the present case is ₹ 4,22,830. On this ground alone, we refuse to entertain the appeal and to decide the same on the merits. - Decided against assessee.
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