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    <title>2015 (7) TMI 1140 - ITAT CHENNAI</title>
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    <description>The ITAT Chennai upheld the Commissioner of Income Tax (Appeals) decision that the land sold by the assessee was agricultural, qualifying for exemption from capital gains tax under section 2(14) of the IT Act. The Revenue&#039;s appeal was dismissed, and the cross objection by the assessee was deemed infructuous. The judgment was pronounced on 17th July 2015.</description>
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      <description>The ITAT Chennai upheld the Commissioner of Income Tax (Appeals) decision that the land sold by the assessee was agricultural, qualifying for exemption from capital gains tax under section 2(14) of the IT Act. The Revenue&#039;s appeal was dismissed, and the cross objection by the assessee was deemed infructuous. The judgment was pronounced on 17th July 2015.</description>
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