Revision u/s 264 - benefit u/s 54B denied - land were used for ...
Case Laws Income Tax
December 2, 2019
Revision u/s 264 - benefit u/s 54B denied - land were used for agricultural purposes for two years or not - the factual aspects raised in this writ petition, need to be considered once again by the first respondent and to decide the matter as to whether the petitioner has satisfied the requirement contemplated under Section 54B, while seeking deduction.
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