https://www.taxtmi.com/highlights?id=104937 Reassessment is not a change of opinion where original scrutiny records contained relevant material but the agricultural-land reinvestment claim and actual sales commission were never examined. Agricultural-land reinvestment may qualify for deduction where an agreement to sell provides for instalment consideration and proportionate possession, and replacement land is acquired from consideration received before execution of the final sale deed. A differential commission addition is unwarranted where Form 26AS and the profit and loss account reconcile the actual commission received, including its treatment through evaporation loss. en-us Wed, 14 Oct 2026 06:17:13 +0530 Wed, 14 Oct 2026 06:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104937 Reassessment is not a change of opinion where original scrutiny records contained relevant material but the agricultural-land reinvestment claim and actual sales commission were never examined. Agricultural-land reinvestment may qualify for deduction where an agreement to sell provides for instalment consideration and proportionate possession, and replacement land is acquired from consideration received before execution of the final sale deed. A differential commission addition is unwarranted where Form 26AS and the profit and loss account reconcile the actual commission received, including its treatment through evaporation loss. Highlights Income Tax Wed, 14 Oct 2026 06:17:13 +0530 https://www.taxtmi.com/highlights?id=104937