Held that the assessee cannot claim any deduction under s. 54B on purchase of agricultural land in the name of his wife. (AY. 2007-08)
Zahid Hasan Khan v. ITO (2025) 233 TTJ 229 / 245 DTR 268 / 173 taxmann.com 191 (Chd)(Trib)
S. 54B : Capital gains-Land used for agricultural purposes-Agricultural land purchased in the name of wife-Not entitle for exemption. [S.45]
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