https://www.taxtmi.com/caselaws?id=433829 The Tribunal allowed the appellant's appeal for statistical purposes, directing the issue back to the Assessing Officer for verification of compliance with Section 54B for claiming exemption under the Income Tax Act. The appellant was instructed to provide necessary documentation without unnecessary delays, and the AO was mandated to afford three effective opportunities for the appellant's case, emphasizing a decision in accordance with the law. en-us Wed, 08 Feb 2023 00:00:00 +0530 Fri, 10 Feb 2023 09:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433829 The Tribunal allowed the appellant's appeal for statistical purposes, directing the issue back to the Assessing Officer for verification of compliance with Section 54B for claiming exemption under the Income Tax Act. The appellant was instructed to provide necessary documentation without unnecessary delays, and the AO was mandated to afford three effective opportunities for the appellant's case, emphasizing a decision in accordance with the law. Case-Laws Income Tax Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433829