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1984 (7) TMI 228
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..... C. RANGARAJAN., T. V. K. NATARAJA CHANDRAN. JUDGMENT: These appeals by the Revenue are directed against the order of the CIT(A) holding that the capital gains arising from the transfer of the ag....
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....case of Ambalal Maganlal vs. Union of India & Anr. (1975) 98 ITR 237 (Guj) and of Madras High Court in the case of M. Venkatesan vs. CIT (1983) 144 ITR 886 (Mad) where capital gains from agricultural ....