No denial of Sec. 54B exemption if certificate issued by Revenue Dept. provided that sold land was agricultural land

INCOME TAX : Where assessee had furnished copy of agricultural income certificate issued by Department of Revenue of State Government as per concerned State's prescribed rules and regulations which evidenced that only agricultural income was derived from land sold, in absence of any challenge, presumption of correctness was to be attached with agriculture income and since assessee had purchased new agricultural land much prior to due date of filing return under section 139,

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