Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeDirect TaxS. 54B Deduction Can’t Be Denied Without Properly Confronting Evidence on Agricultural...

S. 54B Deduction Can’t Be Denied Without Properly Confronting Evidence on Agricultural Use: ITAT

Direct Tax

Published on

By Mariya Paliwala
itat

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has dismissed the department’s appeal and upheld the taxpayer’s claim for deduction under Section 54B of the Income-tax Act, holding that the Assessing Officer could not deny the benefit when documentary evidence supported agricultural use and inquiry material had not been properly confronted to the assessee. The…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Indirect Taxes

Importer Alleges Backdated DIN In Arrest Documents: Mumbai Court Grants Bail In ₹31.86 Crore Customs Duty Evasion Case

A Mumbai court has granted bail to an importer accused of evading approximately ₹31.86...
GST

Dept. Can’t Challenge Fine Alone While Leaving Related Penalty Findings Uncontested: GSTAT 

The Goods and Services Tax Appellate Tribunal (GSTAT), Agra State Bench, has summarily dismissed...
GST

GST On Mining Royalty: Gujarat High Court Bars Final Orders Without Its Permission, Allows Adjudication To Continue

The Gujarat High Court has granted ad-interim protection in a batch of petitions challenging...
Columns

FREEDOM SUPREME – 2026 INSC 1195 – SRI SUJIT DAS AND ORS. ETC. VERSUS UNION OF INDIA

This Article pertaining to FREEDOM SUPREME – 2026 INSC 1195 - SRI SUJIT DAS...

More like this

Indirect Taxes

Importer Alleges Backdated DIN In Arrest Documents: Mumbai Court Grants Bail In ₹31.86 Crore Customs Duty Evasion Case

A Mumbai court has granted bail to an importer accused of evading approximately ₹31.86...
GST

Dept. Can’t Challenge Fine Alone While Leaving Related Penalty Findings Uncontested: GSTAT 

The Goods and Services Tax Appellate Tribunal (GSTAT), Agra State Bench, has summarily dismissed...
GST

GST On Mining Royalty: Gujarat High Court Bars Final Orders Without Its Permission, Allows Adjudication To Continue

The Gujarat High Court has granted ad-interim protection in a batch of petitions challenging...