Tax Deduction Revision Upheld: Lack of Inquiry into Land's Agricultural Use u/s 263 and 54B Confirmed.

Revision u/s 263 - deduction u/s 54B - No specific enquiry with regard to the land use prior to its date of sale i.e. whether the land which was sold was used for agricultural purposes or not - Revision proceedings sustained - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X