Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Contention of the assessee that if the AO failed to pass order within the period of limitation prescribed u/s 154, the rectification deemed to have been granted is not correct - no relief can be given - HC
Contention of the assessee that if the AO failed to pass order within the period of limitation prescribed u/s 154, the rectification deemed to have been granted is not correct - no relief can be given - HC
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