2013 (1) TMI 812
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....al by the revenue, the following question of law has been proposed for our consideration. "Whether on the facts and in the circumstances of the case and in law, the Income Tax Appellate Tribunal did not err in not treating the transaction of sale of land as an adventure in the nature of trade and instead in treating the profit earned on such sale as taxable under the head capital gain" 2 The....


TaxTMI
TaxTMI