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<h1>Capital gains tax applies to sale of urban agricultural lands per Kerala HC, overturning Tribunal decision.</h1> The HC of Kerala held that capital gains tax applies to the sale of urban agricultural lands, overturning the Tribunal's decision and ruling in favor of ... Capital Gains The High Court of Kerala held that capital gains tax is applicable on the sale of urban agricultural lands. The decision was based on previous court rulings and an amendment to the Income-tax Act. The Tribunal's decision was deemed erroneous, and the court ruled in favor of the Revenue.
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