https://www.taxtmi.com/caselaws?id=791626 Deduction under section 54B depended on whether the sold land had been used for agricultural purposes during the two years before transfer. The assessee relied on girdawari and other revenue records, while the Revenue disputed the correctness of the khasra entry and pointed to gaps in the documentation. Because the authenticity and accuracy of the revenue evidence were not conclusively verified on the existing record, entitlement to the deduction could not be finally determined. The matter was remanded to the first appellate authority for verification of the documentary evidence and fresh adjudication after giving the assessee an opportunity to substantiate the claim. en-us Tue, 07 Apr 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791626 Deduction under section 54B depended on whether the sold land had been used for agricultural purposes during the two years before transfer. The assessee relied on girdawari and other revenue records, while the Revenue disputed the correctness of the khasra entry and pointed to gaps in the documentation. Because the authenticity and accuracy of the revenue evidence were not conclusively verified on the existing record, entitlement to the deduction could not be finally determined. The matter was remanded to the first appellate authority for verification of the documentary evidence and fresh adjudication after giving the assessee an opportunity to substantiate the claim. Case-Laws Income Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791626