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    <title>1991 (6) TMI 34 - CALCUTTA High Court</title>
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    <description>The High Court upheld the Tribunal&#039;s decision affirming the agricultural nature of the lands sold. Additionally, the Court directed the Tribunal to reassess the capital gains issues in light of relevant legal provisions, refraining from directly answering the reframed questions and allowing for the submission of fresh evidence if necessary. The Tribunal was instructed to dispose of the appeal within six months.</description>
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      <title>1991 (6) TMI 34 - CALCUTTA High Court</title>
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