Reopening of assessment u/s 147 - capital gain of sale of land - ...

Income Tax

May 14, 2020

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.

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Reopening of assessment u/s 147 - capital gain of sale of land - ...

Income Tax

May 14, 2020

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