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COMMISSIONER OF INCOME-TAX versus S. SIVARAMAKRISHNAN


Capital gains agricultural land is within the limits of the sale of agricultural land to the tribunal within the limits of the corporation appealed to the Indian Income Tax Act, 1961, Section 45 Appeal Tribunal, for the goods to be taxable. In the case of remand, it is not true whether agriculture is Indian or not. Income Tax Act, 1961

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