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Case Law Details

Case Name : Siddhulal Patidar Vs ITO (ITAT Indore)
Appeal Number : ITA No. 110/Ind/2023
Date of Judgement/Order : 28/02/2024
Related Assessment Year : 2011-12
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Siddhulal Patidar Vs ITO (ITAT Indore)

Investment by assessee in the new Agricultural land from sale-proceed of old Agricultural  land, even if made before registration of sale-deed, is eligible for Section 54B exemption and assessee entitled for exemption u/s 54B even i

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