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<h1>Exclusion of Capital Gains on Agricultural Land Upheld by High Court</h1> The High Court of Patna upheld the assessee's appeal, affirming that the exclusion of Rs. 33,750 taxed under 'Capital gains' was justified as the land ... Agricultural Land, Capital Gains, Exemptions The High Court of Patna ruled in favor of the assessee, holding that the exclusion of Rs. 33,750 taxed under 'Capital gains' by the Tribunal was legal and proper as the land in question was agricultural land and exempt from capital gains tax. The Appellate Assistant Commissioner and the Tribunal both supported this decision. The judgment was delivered by Judges Nazir Ahmad and Uday Sinha.
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