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    <title>2009 (4) TMI 553 - ITAT BANGALORE</title>
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    <description>The Tribunal classified the income from the sale of land as long-term capital gains, allowed the exemption under section 54B, directed recalculating unexplained investment using PWD rates, permitted inauguration expenses as revenue expenditure, and accepted the agricultural income declared by the assessee. The revenue&#039;s appeal was dismissed, and the assessee&#039;s appeal was partly allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=122831</link>
      <description>The Tribunal classified the income from the sale of land as long-term capital gains, allowed the exemption under section 54B, directed recalculating unexplained investment using PWD rates, permitted inauguration expenses as revenue expenditure, and accepted the agricultural income declared by the assessee. The revenue&#039;s appeal was dismissed, and the assessee&#039;s appeal was partly allowed.</description>
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