https://www.taxtmi.com/caselaws?id=261525 The court upheld the respondent's eligibility for exemption under Section 54B of the Income Tax Act for the amount of Rs. 44,76,000 but not for the amount paid by his wife. The court dismissed other questions as they did not raise substantial questions of law. The appeal was partly allowed and partly dismissed, with the court disposing of the appeal accordingly. en-us Mon, 06 Jul 2015 00:00:00 +0530 Wed, 15 Jul 2015 06:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261525 The court upheld the respondent's eligibility for exemption under Section 54B of the Income Tax Act for the amount of Rs. 44,76,000 but not for the amount paid by his wife. The court dismissed other questions as they did not raise substantial questions of law. The appeal was partly allowed and partly dismissed, with the court disposing of the appeal accordingly. Case-Laws Income Tax Mon, 06 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261525