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

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

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Published on

16/02/2026

By Mariya Paliwala

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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…

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Mariya Paliwala https://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.

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

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