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    <title>2014 (10) TMI 261 - KERALA HIGH COURT</title>
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    <description>The High Court upheld the lower authorities&#039; findings that the land in question was not agricultural, justifying the assessment of capital gains. The appeals challenging the assessment orders for the sale of land were dismissed as the evidence presented was deemed insufficient to prove the land&#039;s agricultural nature. The court concluded that the assessments were based on valid grounds and did not warrant further legal consideration.</description>
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      <description>The High Court upheld the lower authorities&#039; findings that the land in question was not agricultural, justifying the assessment of capital gains. The appeals challenging the assessment orders for the sale of land were dismissed as the evidence presented was deemed insufficient to prove the land&#039;s agricultural nature. The court concluded that the assessments were based on valid grounds and did not warrant further legal consideration.</description>
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