https://www.taxtmi.com/highlights?id=37942 Exemption u/s. 54B - LTCG from sale of agricultural land - One of the conditions for claiming deduction u/s. 54F is that claim should have been made in the return of income. Since no such claim was made by assessee in the return of income u/s. 139(1) or 139(5), therefore, the claim of the assessee cannot be entertained. - AT en-us Tue, 13 Feb 2018 06:17:41 +0530 Tue, 13 Feb 2018 06:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37942 Exemption u/s. 54B - LTCG from sale of agricultural land - One of the conditions for claiming deduction u/s. 54F is that claim should have been made in the return of income. Since no such claim was made by assessee in the return of income u/s. 139(1) or 139(5), therefore, the claim of the assessee cannot be entertained. - AT Highlights Income Tax Tue, 13 Feb 2018 06:17:41 +0530 https://www.taxtmi.com/highlights?id=37942