Revision u/s 263 - claim of exemption u/s 54 - the purchases of land do not entitle the assessee for the...

Revision u/s 263 - claim of exemption u/s 54 - the purchases of land do not entitle the assessee for the exemption u/s 54 - Therefore, we fail to understand when the land was purchased earlier to the start of construction how this can trigger the provisions of Section 263 - AT .....

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