2023 (9) TMI 35

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..... name of his wife and claimed exemption under Section 54B - HELD THAT:- As decided by HC [ 2020 (4) TMI 725 - PUNJAB HARYANA HIGH COURT] after selling the agricultural land the appellant purchased a land worth his share, in the name of his wife. The issue is directly covered by the decision of this Court in Dinesh Verma's case [ 2015 (7) TMI 486 - PUNJAB HARYANA HIGH COURT] . The reliance .....

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