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Income Tax - Highlights / Catch Notes

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LTCG - Deduction u/s 54B on agricultural land purchased through ...

Case Laws     Income Tax

January 8, 2024

LTCG - Deduction u/s 54B on agricultural land purchased through agreement - absence of registered title deed - There is no merits or substance in the contention of the Ld. Authorized Representative of the assessee that for claiming the benefit of section 54-B, the registration of the title deed is not required. - AT

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