Eligibility for deduction u/s.54B - non fulfillment of mandatory ...

Deduction Denied: Section 54B Exemption Not Applicable Due to Unmet Conditions on Agricultural Land Capital Gains.

October 26, 2018

Case Laws Income Tax AT

Eligibility for deduction u/s.54B - non fulfillment of mandatory conditions laid down - capital gain on transfer of land used for agricultural purposes not to be charged in certain cases - exemption was rightly denied.

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Eligibility for deduction u/s.54B - non fulfillment of mandatory ...

Deduction Denied: Section 54B Exemption Not Applicable Due to Unmet Conditions on Agricultural Land Capital Gains.

October 26, 2018

Case Laws Income Tax AT

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