No question of law arose if ITAT held that gain from sale of agricultural land was assessable as business income

INCOME TAX: Where Tribunal, on basis of details of purchase and sales of agricultural lands and period of holding etc., came to conclusion that said transactions were in nature of trade and, consequently, surplus/gain arising from sale of lands was in nature of business income, finding recorded by Tribunal being a finding of fact, no substantial question of law arose therefrom

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