Exemption u/s 54B-Use of land for agricultural purposes for full two years not necessary.
August 21, 2017
Income Tax, ITAT, Judgments
Exemption u/s 54B-Use of land for agricultural purposes for full two years not necessary. Even if only Kharif crop was cultivated between two years, condition of Section 54B complied with – ITAT ABCAUS Case Law Citation: ABCAUS 2036 (2017) (08) ITAT Assessment Year : 2012-13 Important Case Laws …