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    <title>2016 (8) TMI 1458 - ITAT NAGPUR</title>
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    <description>The Tribunal upheld the ruling that the land was agricultural, not subject to taxability, and dismissed the appeal filed by the Assessing Officer. The Tribunal emphasized the land&#039;s classification as agricultural in revenue records, supported by certificates and documents, noting that it was compulsorily acquired by the Government and purchased as agricultural land. The Tribunal endorsed the First Appellate Authority&#039;s decision, determining the effective ground of appeal against the Assessing Officer.</description>
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      <title>2016 (8) TMI 1458 - ITAT NAGPUR</title>
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      <description>The Tribunal upheld the ruling that the land was agricultural, not subject to taxability, and dismissed the appeal filed by the Assessing Officer. The Tribunal emphasized the land&#039;s classification as agricultural in revenue records, supported by certificates and documents, noting that it was compulsorily acquired by the Government and purchased as agricultural land. The Tribunal endorsed the First Appellate Authority&#039;s decision, determining the effective ground of appeal against the Assessing Officer.</description>
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