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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Exemption u/s 54B - agricultural land - appellant has not been ...


Exemption Denied: Appellant Fails to Qualify for Agricultural Land Exemption u/s 54B Due to Construction Approval.

January 24, 2013

Case Laws     Income Tax     HC

Exemption u/s 54B - agricultural land - appellant has not been able to satisfy the requirements of Section 54B as the appellant's late father had applied for sanction for construction of a compound wall - HC

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