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Case Law Details

Case Name : ITO Vs Smt. Uma Dnyanoba Bhintade (ITAT Pune)
Related Assessment Year : 2011-12
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ITO Vs Smt. Uma Dnyanoba Bhintade (ITAT Pune)

The limited issue which arises in the present appeal filed by Revenue is against directions of CIT(A) in allowing the benefit claimed under section 54B of the Act by Assessing Officer, in case the assessee has fulfilled all the conditions laid down in the said section. Admittedly, the assessee had not offered any income from Long

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