https://www.taxtmi.com/caselaws?id=426721 The Tribunal dismissed the assessee's appeals, affirming that the building was constructed for commercial purposes and thus not eligible for exemption under Section 54F. The exemption under Section 54B was upheld, and the earlier decision regarding agricultural income was maintained. Both appeals were dismissed, and the findings were applicable to the co-owner's case as well. en-us Fri, 19 Aug 2022 00:00:00 +0530 Wed, 24 Aug 2022 08:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426721 The Tribunal dismissed the assessee's appeals, affirming that the building was constructed for commercial purposes and thus not eligible for exemption under Section 54F. The exemption under Section 54B was upheld, and the earlier decision regarding agricultural income was maintained. Both appeals were dismissed, and the findings were applicable to the co-owner's case as well. Case-Laws Income Tax Fri, 19 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426721