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    <title>1996 (4) TMI 76 - KERALA High Court</title>
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    <description>The High Court of Kerala directed the Tribunal to refer specific questions of law under section 256(2) of the Income-tax Act regarding the assessment of capital gains based on land sale prices. The questions included issues such as the actual amount received by the assessee, disputed sale price of the land, validity of the agreement, and intended recipient of a sum of money. The Tribunal was instructed to state a case and refer these questions for the court&#039;s opinion.</description>
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