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2022 (12) TMI 292 - AT - Income TaxDeduction u/s 54B - investments made in purchase of agricultural land - proof of investments etc not supported by the purchase deed - CIT-A allowed the deduction u/s 54B to the extent of that the lands were purchased through registered agreements - HED THAT:- We find from the impugned order that the ld. CIT(A) had gone through the material on record and directed the Assessing Officer to allow deduction u/s 54B in respect of investments made in purchase of agricultural land which is supported by registered sale deed. This finding of the ld. CIT(A) is fair and reasonable and does not require any interference. Hence, the appeal of the assessee stands dismissed.
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