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    <title>2010 (6) TMI 661 - HIGH COURT OF KERALA</title>
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    <description>The Court directed the petitioner to approach the IT authorities to obtain certificates regarding the nature of the land as agricultural to determine if it qualified for exemption under s. 194LA of the IT Act. Once the petitioner provided the necessary certificate, the Court would consider the matter and issue appropriate orders on the disputed compensation. If the amount had already been remitted to the IT Department, the petitioner could seek a refund with the certificate. The writ petition was disposed of accordingly.</description>
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      <description>The Court directed the petitioner to approach the IT authorities to obtain certificates regarding the nature of the land as agricultural to determine if it qualified for exemption under s. 194LA of the IT Act. Once the petitioner provided the necessary certificate, the Court would consider the matter and issue appropriate orders on the disputed compensation. If the amount had already been remitted to the IT Department, the petitioner could seek a refund with the certificate. The writ petition was disposed of accordingly.</description>
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