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    <description>The Appellate Tribunal upheld the CIT(A)&#039;s decision to levy long-term capital gains on non-agricultural land sales following the ITAT ruling in T.Suresh Gowda case. The revenue&#039;s appeals against the CIT(A)&#039;s orders for the assessment year 2005-06 were dismissed by the ITAT, emphasizing that without a suspension or stay by the High Court, there was no basis for intervention.</description>
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