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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Capital gains exemption under Section 54B applies when agricultural land sale proceeds are reinvested in new agricultural land.</h1> Exemption from capital gains under Section 54B applies when capital gains from the transfer of agricultural land are reinvested in the purchase of new agricultural land within the prescribed time limit, with the exemption contingent on compliance with that reinvestment requirement and timeframe.

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