1989 (6) TMI 18

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stion of law for the decision of this court : "Whether, on the facts and in the circumstances of the case, was the Tribunal right in law in holding that no tax on capital gains was leviable on the sale of the land in question ?" The Tribunal held that the assessee cannot be assessed on the capital gains which accrued or which arose out of the transfer of agricultural lands. Reliance was placed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X