TMI Blog1984 (7) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGMENT: These appeals by the Revenue are directed against the order of the CIT(A) holding that the capital gains arising from the transfer of the agricultural lands cannot be subjected to tax in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Anr. (1975) 98 ITR 237 (Guj) and of Madras High Court in the case of M. Venkatesan vs. CIT (1983) 144 ITR 886 (Mad) where capital gains from agricultural lands have been assessed to tax. But, those ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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