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    <title>Agricultural land sale qualifies for section 2(14) exception; sale consideration via equity shares is permissible.</title>
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    <description>Nature of land sold - agricultural land - law does not prohibit in receiving the sale consideration by equity shares - The land sold by the assessee is an agricultural land used for agricultural purposes and entitled for exception provided under section 2(14) of the Act. - AT</description>
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      <description>Nature of land sold - agricultural land - law does not prohibit in receiving the sale consideration by equity shares - The land sold by the assessee is an agricultural land used for agricultural purposes and entitled for exception provided under section 2(14) of the Act. - AT</description>
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