Exemption Denied u/s 54B Due to Lack of Agricultural Use; Authorities Rejected Evidence Without Justification.

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....Exemption claimed u/s 54B - exemption denied as AO concluded there was no agricultural operation carried out the lands in dispute - the assessee has furnished the necessary details such as affidavit of the party who carried out the agricultural operations as well as form 7/12 along with form 8 which have rejected by the authorities below but without assigning sensible reason and bringing any corroborative evidence on record. - Additions deleted - AT....