Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Genuineness of long term capital gain (LTCG) – income from undisclosed sources - The onus, which so rested on the assessee-respondent, was never discharged by the assessee- respondent. - matter remanded back to ITAT - HC
Genuineness of long term capital gain (LTCG) – income from undisclosed sources - The onus, which so rested on the assessee-respondent, was never discharged by the assessee- respondent. - matter remanded back to ITAT - HC
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