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2020 (5) TMI 49 - ITAT AHMEDABADDisallowance of deduction fu/s. 54B - land was not used for agricultural purpose as per report of the Talati, therefore, claim of deduction u/s. 54B was disallowed - HELD THAT:- On identical issue in the case of coowners on the similar facts, the Co-ordinate Bench of the ITAT in the case of Balkrishna P. Trivedi [2020 (2) TMI 87 - ITAT AHMEDABAD] have decided the issue of allowability of deduction u/s. 54B of the Act against the assessee. Disallowance u/s. 54EC - HELD THAT:- Identical issue on similar facts in the case of other co-owners Balkrishna T. Trivedi [2020 (2) TMI 87 - ITAT AHMEDABAD] is adjudicated in favour of the assessee. The ld. D.R. is fair enough not to controvert this fact that similar issue is adjudicated in favour of the assessee
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