https://www.taxtmi.com/caselaws?id=351250 The Tribunal allowed the appeal, granting the assessee exemption under section 54B of the Income-tax Act. The land was deemed to have been used for agricultural purposes in the relevant period, despite being classified as urban. The Tribunal found the evidence provided by the assessee to be valid and reliable, emphasizing the acceptance of the assessee's agricultural income in previous assessments. en-us Wed, 16 Aug 2017 00:00:00 +0530 Wed, 22 Nov 2017 08:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351250 The Tribunal allowed the appeal, granting the assessee exemption under section 54B of the Income-tax Act. The land was deemed to have been used for agricultural purposes in the relevant period, despite being classified as urban. The Tribunal found the evidence provided by the assessee to be valid and reliable, emphasizing the acceptance of the assessee's agricultural income in previous assessments. Case-Laws Income Tax Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351250