https://www.taxtmi.com/caselaws?id=421651 The appeal was allowed for statistical purposes, with the delay in filing condoned due to special circumstances faced by the aged agriculturist assessee. The issue of deduction under section 54 was remanded to the AO for fresh consideration based on additional evidence presented, as evidence of the existence of a residential house was found. However, the deduction under section 10(37) for enhanced compensation due to compulsory acquisition of agricultural land was upheld as rightly refused by the Revenue authorities due to lack of evidence supporting agricultural use. en-us Wed, 27 Apr 2022 00:00:00 +0530 Fri, 29 Apr 2022 08:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421651 The appeal was allowed for statistical purposes, with the delay in filing condoned due to special circumstances faced by the aged agriculturist assessee. The issue of deduction under section 54 was remanded to the AO for fresh consideration based on additional evidence presented, as evidence of the existence of a residential house was found. However, the deduction under section 10(37) for enhanced compensation due to compulsory acquisition of agricultural land was upheld as rightly refused by the Revenue authorities due to lack of evidence supporting agricultural use. Case-Laws Income Tax Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421651