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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