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    <title>2022 (10) TMI 494 - ITAT CHENNAI</title>
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    <description>The Tribunal partially allowed both appeals of the Assessee regarding the confirmation of agricultural land as capital assets for capital gains and the addition of unexplained cash deposits. The Tribunal dismissed the issue of reopening assessment as it was not argued by the Assessee&#039;s counsel.</description>
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      <description>The Tribunal partially allowed both appeals of the Assessee regarding the confirmation of agricultural land as capital assets for capital gains and the addition of unexplained cash deposits. The Tribunal dismissed the issue of reopening assessment as it was not argued by the Assessee&#039;s counsel.</description>
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