12 August 2024


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ITAT: Sale of Agricultural Land Does Not Amount to Capital Gain - 05.07.2022

Income Tax Appellate Tribunal (ITAT), Kolkata Bench has held that the sale of agricultural land does not amount to capital gain for the purpose of allowing exemption under Section 10(1) of the Income Tax Act, 1961.

Tags : ITAT Agricultural Land Capital Gain

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