Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Revised return u/s 139(5) - Exemption u/s 10(35)/ 10(33) - AO must not take advantage of ignorance of the assessee as to his rights - The matter was remanded to the AO to consider the case on merits and decide accordingly - HC
Revised return u/s 139(5) - Exemption u/s 10(35)/ 10(33) - AO must not take advantage of ignorance of the assessee as to his rights - The matter was remanded to the AO to consider the case on merits and decide accordingly - HC
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