https://www.taxtmi.com/highlights?id=68683 Exemption u/s 54B - Since the land sold has been proven to be used for agriculture purpose in the preceding two years and the land purchased by the assessee has been proved to be agriculture land and the purchase has taken place within the stipulated period allowed by the Income Tax Act, 1961, we hold that the assessee is eligible for claim of exemption u/s 54B - AT en-us Sat, 11 Mar 2023 08:49:23 +0530 Sat, 11 Mar 2023 08:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68683 Exemption u/s 54B - Since the land sold has been proven to be used for agriculture purpose in the preceding two years and the land purchased by the assessee has been proved to be agriculture land and the purchase has taken place within the stipulated period allowed by the Income Tax Act, 1961, we hold that the assessee is eligible for claim of exemption u/s 54B - AT Highlights Income Tax Sat, 11 Mar 2023 08:49:23 +0530 https://www.taxtmi.com/highlights?id=68683