https://www.taxtmi.com/highlights?id=72027 Revision u/s 263 - deduction u/s 54B - No specific enquiry with regard to the land use prior to its date of sale i.e. whether the land which was sold was used for agricultural purposes or not - Revision proceedings sustained - AT en-us Fri, 15 Sep 2023 08:53:48 +0530 Fri, 15 Sep 2023 08:53:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72027 Revision u/s 263 - deduction u/s 54B - No specific enquiry with regard to the land use prior to its date of sale i.e. whether the land which was sold was used for agricultural purposes or not - Revision proceedings sustained - AT Highlights Income Tax Fri, 15 Sep 2023 08:53:48 +0530 https://www.taxtmi.com/highlights?id=72027