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2007 (8) TMI 295 - PUNJAB AND HARYANA HIGH COURT
Claim for deduction u/s 54B – capital gains - purchase of agricultural land by assessee in name of his son and grandson - Tribunal held that the assessee on utilsing the capital gain arising from the transfer of capital asset being agricultural land in purchasing other land in the name of his son and grandson disentitled himself from deduction under section 54B – order of tribunal is justified - assessee’s appeal dismissed