https://www.taxtmi.com/caselaws?id=369376 The tribunal upheld the CIT(A)'s findings, dismissing the appellant's appeal as they failed to meet the conditions under Section 54B of the Income Tax Act for claiming exemption. The land was not used for agricultural purposes for the required period, and discrepancies in records weakened the appellant's case. The appeal was dismissed on 01-08-2018. en-us Wed, 01 Aug 2018 00:00:00 +0530 Thu, 25 Oct 2018 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369376 The tribunal upheld the CIT(A)'s findings, dismissing the appellant's appeal as they failed to meet the conditions under Section 54B of the Income Tax Act for claiming exemption. The land was not used for agricultural purposes for the required period, and discrepancies in records weakened the appellant's case. The appeal was dismissed on 01-08-2018. Case-Laws Income Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369376