Addition u/s 56(2)(vii)(b) - Whether property acquired by the assessee was not a capital asset? - where...

Addition u/s 56(2)(vii)(b) - Whether property acquired by the assessee was not a capital asset? - where the agricultural land doesn’t qualify as falling in the definition of capital asset, provisions of section 56(2)(vii)(b) cannot be invoked. .....

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