https://www.taxtmi.com/caselaws?id=259706 The Tribunal upheld the Ld. CIT(A)'s decision, allowing the assessee's deduction claim under Section 54B. The investment in agricultural land was made within the extended due date for filing the return under Section 139(4), leading to the dismissal of the Department's appeal. en-us Fri, 17 Apr 2015 00:00:00 +0530 Tue, 19 May 2015 00:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259706 The Tribunal upheld the Ld. CIT(A)'s decision, allowing the assessee's deduction claim under Section 54B. The investment in agricultural land was made within the extended due date for filing the return under Section 139(4), leading to the dismissal of the Department's appeal. Case-Laws Income Tax Fri, 17 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259706