2023 (5) TMI 555

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..... s? - HADA is not a body within the meaning of clauses (a) and (b) of Section 2 (14) (iii) of the Act and as affirmed the sale of said land did not form part of capital gain - HELD THAT:- No good ground to interfere with the impugned judgment and order passed by the High Court. Accordingly, the Special Leave Petition is dismissed. - Petition(s) for Special Leave to Appeal (C) No(s). 3179/2023 - - .....

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