https://www.taxtmi.com/caselaws?id=240529 The Tribunal upheld the CIT(A)'s decision, dismissing all Revenue appeals. It concluded that the assessee was entitled to relief under Section 54B as the land in question was intended for agricultural use, and the inability to cultivate due to external factors did not negate the claim for deduction. The judgment provided a detailed analysis of the evidence presented and the legal provisions applicable to determine the allowability of deduction u/s. 54B. en-us Wed, 09 Jan 2013 00:00:00 +0530 Wed, 15 Jul 2026 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240529 The Tribunal upheld the CIT(A)'s decision, dismissing all Revenue appeals. It concluded that the assessee was entitled to relief under Section 54B as the land in question was intended for agricultural use, and the inability to cultivate due to external factors did not negate the claim for deduction. The judgment provided a detailed analysis of the evidence presented and the legal provisions applicable to determine the allowability of deduction u/s. 54B. Case-Laws Income Tax Wed, 09 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240529