Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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Exemption u/s 54B - Since the land sold has been proven to be used for agriculture purpose in the preceding two years and the land purchased by the assessee has been proved to be agriculture land and the purchase has taken place within the stipulated period allowed by the Income Tax Act, 1961, we hold that the assessee is eligible for claim of exemption u/s 54B - AT
Exemption u/s 54B - Since the land sold has been proven to be used for agriculture purpose in the preceding two years and the land purchased by the assessee has been proved to be agriculture land and the purchase has taken place within the stipulated period allowed by the Income Tax Act, 1961, we hold that the assessee is eligible for claim of exemption u/s 54B - AT
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