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    <description>The appeal challenging the order of the Income Tax Appellate Tribunal under section 260A of the Income Tax Act, 1961 was dismissed. The Tribunal upheld the exemption of compensation received for land acquisition under section 10(37) of the Act, based on evidence of agricultural activities on the land and fulfillment of all requisite conditions for exemption. The decision was supported by concurrent findings of fact, without legal infirmity, leading to the dismissal of the appeal for lack of substantial legal questions.</description>
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