Claiming Tax Deductions for Agricultural Land Requires Registered Title Deed, Mere Agreement Insufficient.

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....LTCG - Deduction u/s 54B on agricultural land purchased through agreement - absence of registered title deed - There is no merits or substance in the contention of the Ld. Authorized Representative of the assessee that for claiming the benefit of section 54-B, the registration of the title deed is not required. - AT....