https://www.taxtmi.com/highlights?id=69370 Revision u/s 263 - nature of land sold - Even if the alternate contention of the assessee were to be accepted, then also, we observe that in the instant facts the AO has not examined the claim of the assessee for exemption u/s 54B of the Act from correct perspective. - Order of revision sustained - AT en-us Sat, 22 Apr 2023 11:59:42 +0530 Sat, 22 Apr 2023 11:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69370 Revision u/s 263 - nature of land sold - Even if the alternate contention of the assessee were to be accepted, then also, we observe that in the instant facts the AO has not examined the claim of the assessee for exemption u/s 54B of the Act from correct perspective. - Order of revision sustained - AT Highlights Income Tax Sat, 22 Apr 2023 11:59:42 +0530 https://www.taxtmi.com/highlights?id=69370