Exemption u/s 54B - assessee has purchased agricultural land in ...
Spouse's Name on Agricultural Land Purchase Qualifies for Section 54B Tax Deduction Due to Personal Fund Payment.
March 31, 2016
Case Laws Income Tax AT
Exemption u/s 54B - assessee has purchased agricultural land in the name of his wife and the payment was made by the assessee from his own source through banking channel - assessee is entitled for the benefit of deduction u/s 54B - AT
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