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2 results for “house property”+ Section 2(14)(iii)clear

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Key Topics

Section 54B11Section 2638Section 143(3)5Section 1473Capital Gains2Deduction2

OMWATI,DEHRADUN vs. PR.CIT, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 6853/DEL/2017[2010-11]Status: DisposedITAT Dehradun15 Sept 2023AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshsmt. Omwati Pr. Cit W/O Sh. Dariyav Singh Dehradun 171/1, Vasant Vihar, Vs. Dehradun Pan-Aanpw 6438K (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 263Section 54B

iii) Shanti Exim Lt. Vs. CIT (2017) 88 taxmann.com 361(Ahmedabad) 8. Further, we find that the Ld. PCIT has mentioned that agreement to purchase agricultural land from Smt. Sangeeta Singh cannot be made the basis for deduction u/s 54B of the Act. It is not in dispute that in the instant case, an agreement to sell cum with possession

SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND

Appeal is partly allowed in above terms

ITA 149/DDN/2025[2106-2017]Status: DisposedITAT Dehradun14 Jan 2026AY 2106-2017

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. A. S. Rana, Sr. DR
Section 133(6)Section 143(3)Section 54BSection 54E

iii) Certificate of Sh. Anil Mishra (Local Municipal Counsellor) dated 05.12.2018 stating that assessee has been doing agricultural activities on the aforesaid land (kindly see page 30 of PB). iv) Photographs of agricultural activity being carried out by assessee at the time of sale of land (kindly see pages 223 to 224 of PB). v) Photographs of deep drain alongside