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    <title>Factory Land Retains Status Under Wealth Tax Act Section 2(ea) Despite Sale as &#039;Land&#039; for Tax Purposes.</title>
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    <description>Factory land - asset u/s 2(ea) of the Wealth tax act – There may be situations in which a part of factory land may be sold as ‘land’ but as long as it is a part of the factory, it cannot have any other character in the hands of the assessee than factory as such. - AT</description>
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