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Income Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Exemption u/s 54B - agriculture land - assessee has failed to ...


Exemption Denied: Assessee Fails to Prove Agricultural Use of Land for Section 54B Benefits.

April 27, 2013

Case Laws     Income Tax     AT

Exemption u/s 54B - agriculture land - assessee has failed to substantiate her claim with regard to the nature of land and its user in the immediately preceding two years - No exemption u/s 54B. - AT

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