https://www.taxtmi.com/caselaws?id=193334 The Tribunal allowed the appeal, condoning the delay in filing the appeal and granting the deduction under Section 54B of the Income Tax Act, 1961, for the investment in purchasing agricultural land. The Tribunal emphasized the need for courts to be liberal in considering the sufficiency of the cause shown by the assessee to ensure substantial justice. en-us Fri, 06 Nov 2015 00:00:00 +0530 Tue, 25 Jul 2017 07:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193334 The Tribunal allowed the appeal, condoning the delay in filing the appeal and granting the deduction under Section 54B of the Income Tax Act, 1961, for the investment in purchasing agricultural land. The Tribunal emphasized the need for courts to be liberal in considering the sufficiency of the cause shown by the assessee to ensure substantial justice. Case-Laws Income Tax Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193334