This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT Pune Allows Section 54B Exemption Despite Delay in Registration of Agricultural Land
Case Law Details
- Case Name
- Ranajit Suresh Rajamane Vs ITO (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Ranajit Suresh Rajamane Vs ITO (ITAT Pune)
No Section 69A Addition Where Sale Proceeds Invested in Agricultural Land Within Two Years; Registration Not Mandatory for Section 54B Claim if Payment and Possession Proven: ITAT; ITAT Deletes Rs. 1.14 Crore Addition After Upholding Valid 54B Investment in Agricultural Land; Delay in Sale Deed Execution Due to Seller’s Death Cannot Defeat Section 54B Relief
The appeal before the Income Tax Appellate Tribunal arose from the order of the CIT(A), NFAC, Delhi dated 26.06.2024 for A.Y. 2014-15, which had confirmed an addition of R...
Author Info
