Income Tax - Deduction u/s 54B - capital gain from sale of agriculture land - Merely because the assessee s brother has not made any claim u/s 54B that cannot be a reason for disallowing the claim of the assessee. - Tri

Income Tax - Deduction u/s 54B - capital gain from sale of agriculture land - Merely because the assessee s brother has not made any claim u/s 54B that cannot be a reason for disallowing the claim of the assessee. - Tri....................