The ACIT, Circle-6(1), Hyderabad Versus N. Raghu Varma - Income Tax - ITAT HYDERABAD - Tri - Deduction u/s 54B The land was continuously used by the assessee for agricultural purposes - The agricultural income from the said property has been declared by the assessee in his return of income - Held that - The land was entered in the revenue records as agricultural land - The land was always treated as agricultural land and that only limited cultivation was possible on account of scarcity - The a................................... Income Tax - Case Laws
↧