Land by Sea Not Agricultural, No Tax Exemption u/s 54B Due to Unsuitable Conditions for Farming.

Exemption u/s 54B - agriculture land or not - land was just adjacent to the sea - To carry agricultural operation water is very much required and sea water is not useful for carrying any agricultural activities or to raise any agricultural crop - we are of the considered opinion that the assessee has not carried any agricultural activities - AT .....

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