TMI BlogReopening of assessment u/s 147 - capital gain of sale of land - agriculture land or not u/s 2(14) - The...Reopening of assessment u/s 147 - capital gain of sale of land - agriculture land or not u/s 2(14) - The assessee is claiming exemption and hence onus is on assessee to prove that its income falls within four corners of exemption provisions as are contained in the 1961 Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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