Exemption under section 54B limited to the lesser of capital gains or reinvestment in replacement agricultural land. Exemption under section 54B is limited to the lesser of the capital gains from transfer of agricultural land or the amount invested in replacement agricultural land, including amounts deposited in the Capital Gains Deposit Account Scheme.
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.
Exemption under section 54B limited to the lesser of capital gains or reinvestment in replacement agricultural land.
Exemption under section 54B is limited to the lesser of the capital gains from transfer of agricultural land or the amount invested in replacement agricultural land, including amounts deposited in the Capital Gains Deposit Account Scheme.
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