Revision u/s 263 - deduction u/s 54B - No specific enquiry with ...

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

September 15, 2023

Case Laws Income Tax AT

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

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Revision u/s 263 - deduction u/s 54B - No specific enquiry with ...

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

September 15, 2023

Case Laws Income Tax AT

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