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    <title>2023 (1) TMI 220 - ITAT PATNA</title>
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    <description>The tribunal dismissed the revenue&#039;s appeal, confirming that the compensation received for the compulsory acquisition of agricultural land was exempt from tax under Section 10(37) of the Income Tax Act, 1961. The cross objection by the assessee was deemed infructuous and dismissed.</description>
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