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    <title>2019 (4) TMI 776 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision, ruling that the land sold was agricultural based on documentary evidence of agricultural activities. The absence of government notifications changing the land&#039;s status supported the finding that the land was not subject to capital gains tax. The appeal was dismissed, emphasizing the importance of legal notifications in determining land use status and the presence of agricultural activities on the sold land.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision, ruling that the land sold was agricultural based on documentary evidence of agricultural activities. The absence of government notifications changing the land&#039;s status supported the finding that the land was not subject to capital gains tax. The appeal was dismissed, emphasizing the importance of legal notifications in determining land use status and the presence of agricultural activities on the sold land.</description>
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