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UNION OF INDIA versus S. MUTHYAM REDDY


Agricultural Income Profit law applies to sale of agricultural land 1 4 The effect of increasing section 2 (LA) with the former effect from 1970 is the effect of section 2 (14) (iii) (a) or (b) agricultural income Indian income tax. The Act, 1961, Section 2 [Section Mittam Ready v. ITO (1988) 169 ITR 174 cannot be reversed]

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