Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
For the claim of exemption u/s 54B, it is not necessary that the land should have been used for agricultural purposes for full two years immediately preceding the date of transfer and that it is sufficient if it was so used in the whole of the preceding year and for some days in the year earlier to preceding year - AT
For the claim of exemption u/s 54B, it is not necessary that the land should have been used for agricultural purposes for full two years immediately preceding the date of transfer and that it is sufficient if it was so used in the whole of the preceding year and for some days in the year earlier to preceding year - AT
Note: It is a system-generated summary and is for quick reference only.
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