1984 (7) TMI 147

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..... ssee pertaining to asst. yr. 1982-83. 2. The assessee is an individual. The ITO added capital gain of Rs. 3,750 in the hands of the assessee on the sale of horticultural lands. The AAC agreed with t .....

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..... rused the entire evidence on record. It is common ground that the capital gain was charged on the sale of horticultural land. Horticultural land comes within the definition of agricultural land. In vi .....

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