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    <title>2019 (2) TMI 1727 - ITAT COCHIN</title>
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    <description>The Tribunal held that the acquisition of the urban agricultural land was compulsory, as procedures under the Land Acquisition Act were followed, entitling the assessee to benefit under section 10(37) of the Income Tax Act. The Revenue&#039;s appeal was dismissed, and the assessee&#039;s Cross Objection was also rejected. The Tribunal&#039;s decision in favor of the assessee was upheld on February 5, 2019.</description>
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      <description>The Tribunal held that the acquisition of the urban agricultural land was compulsory, as procedures under the Land Acquisition Act were followed, entitling the assessee to benefit under section 10(37) of the Income Tax Act. The Revenue&#039;s appeal was dismissed, and the assessee&#039;s Cross Objection was also rejected. The Tribunal&#039;s decision in favor of the assessee was upheld on February 5, 2019.</description>
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