No Tax Exemption for Agricultural Land Bought in Spouse's Name u/s 54B of Income Tax Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Entitlement for exemption under section 54B - purchase of agriculture land in the name of assessee's wife would not allow exemption under section 54B in favour of the assessee. - AT....