Home /
Section 54B Deduction Denied for Investing in Two Lands After Selling One; Only Single Land Investment Qualifies.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Deduction u/s 54B - capital gain on sale of one agricultural land - investment made in two agricultural land - deduction is not allowable in respect of two separate investments in agricultural lands made by the assessee consequent to selling of one agricultural land....