2018 (8) TMI 581

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..... set is capital asset u/s 2(14) and liable for capital gain tax - land in question was beyond 8 km from the municipal limit - Held that:- The special leave petition is dismissed on the ground of low t .....

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..... The special leave petition is dismissed on the ground of low tax effect, leaving the question of law open. Pending application(s), if any, shall stand disposed of. - - TaxTMI - TMITax - Incom .....

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