2025年,印度的ITAT维持了纳税人的低收入索赔要求,因为他出售了部分祖传土地,将所得用于购买房屋,拒绝了更高的评估。 In 2025, India's ITAT upheld a taxpayer's lower income claim after he sold part of ancestral land and used proceeds to buy a home, rejecting a higher assessment.

2013年,Natesan先生将一部分祖传农业用地出售给Rs 1,并用所得购买住宅财产,要求根据第54F条免税。 In 2013, Mr. Natesan sold a portion of ancestral agricultural land for Rs 1 crore and used the proceeds to buy a residential property, claiming tax exemption under Section 54F. 当年他没有提交ITR。 He did not file an ITR that year. 2022年,税务局发现了这笔交易,最初评估他的收入为2.47卢比。 In 2022, the tax department discovered the transaction, initially assessing his income at Rs 2.47 crore. Natesan于2022年11月提交ITR报告,报告收入为2,45拉赫卢比。 Natesan filed an ITR in November 2022 reporting income of Rs 2.45 lakh. 税务官员对此提出了争议,他援引了2.5卢比的销售总值。 The tax officer disputed this, citing a total sale value of Rs 2.5 crore. 该案得到了ITAT Chennai的解决,它接受了他关于只有一部分土地被出售的说法,并维持了较低收入的数字。 The case was resolved in Natesan’s favor by the ITAT Chennai, which accepted his claim that only a part of the land was sold and upheld the lower income figure.