Tax Guru3h
Condition for use of land for agricultural purpose in preceding two years satisfied: Section 54B exemption granted
ITAT Raipur held that exemption under section 54B of the Income Tax Act is allowable since pre-condition regarding usage of ...
Tax Guru21h
Addition u/s. 69 needs to be allocated between joint beneficial owners: ITAT Raipur
ITAT Raipur held that entire addition of transaction in the hands of assessee under section 69 of the Income Tax Act as ...