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    <title>2022 (12) TMI 631 - ITAT CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and partly allowed the assessee&#039;s cross-objection for statistical purposes. The Tribunal upheld the CIT(A)&#039;s decision regarding the agricultural nature of the land and the non-taxability of the profit on its sale. The issue of service tax was remanded to the AO for verification, and the disallowance of the diminution in the value of DFL shares was confirmed.</description>
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