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    <title>2013 (7) TMI 165 - ITAT HYDERABAD</title>
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    <description>The Tribunal remitted the issue of the exemption claim for capital gains on agricultural lands within municipal limits back to the Assessing Officer for further verification based on evidence to be provided by the appellant. The addition on account of the difference in sale consideration under section 50C(1) of the Act was confirmed, resulting in the appeal being partly allowed for statistical purposes.</description>
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      <description>The Tribunal remitted the issue of the exemption claim for capital gains on agricultural lands within municipal limits back to the Assessing Officer for further verification based on evidence to be provided by the appellant. The addition on account of the difference in sale consideration under section 50C(1) of the Act was confirmed, resulting in the appeal being partly allowed for statistical purposes.</description>
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