Held, that the asseessee has furnished the evidence as regards the purchase of agricultural land. Order of CIT(A) is affirmed. (AY. 2014-15)
ITO v. Babita Gupta (2022)100 ITR 252 (Delhi)(Trib)
S. 54B : Capital gains-Land used for agricultural purposes-Agricultural Land-Purchase of agricultural land in same year-Order of CIT(A) allowing the deduction was affirmed. [S. 45]